HIGHER AND SUBORDINATE AUTHORITIES AFTER RECENT AMENDEMENT -analysed to show that multiple designations are in practice. These need reduction and simplification to avoid litigation.

HIGHER AND SUBORDINATE AUTHORITIES AFTER RECENT AMENDEMENT -analysed to show that multiple designations are in practice. These need reduction and simplification to avoid litigation. https://www.taxtmi.com/article/detailed?id=17537 Section 118 enables the Board to establish administrative subordination among income-tax authorities based on functional jurisdiction, territorial jurisdiction and assigned work. The hierarchy runs from the Central Board of Direct Taxes through principal, director, commissioner, deputy, assistant, officer, recovery and inspector levels. The amended appellate arrangement places Joint Commissioners (Appeals) and Additional Commissioners (Appeals) under Principal Chief Commissioners and Chief Commissioners. Administrative control cannot dictate a particular assessment or case disposal and must preserve the discretion of first appellate authorities. en-us Wed, 07 Oct 2026 08:32:36 +0530 Wed, 07 Oct 2026 08:32:37 +0530 TaxTMI RSS Generator HIGHER AND SUBORDINATE AUTHORITIES AFTER RECENT AMENDEMENT -analysed to show that multiple designations are in practice. These need reduction and simplification to avoid litigation. https://www.taxtmi.com/article/detailed?id=17537 Section 118 enables the Board to establish administrative subordination among income-tax authorities based on functional jurisdiction, territorial jurisdiction and assigned work. The hierarchy runs from the Central Board of Direct Taxes through principal, director, commissioner, deputy, assistant, officer, recovery and inspector levels. The amended appellate arrangement places Joint Commissioners (Appeals) and Additional Commissioners (Appeals) under Principal Chief Commissioners and Chief Commissioners. Administrative control cannot dictate a particular assessment or case disposal and must preserve the discretion of first appellate authorities. Articles Income Tax Wed, 07 Oct 2026 08:32:36 +0530 https://www.taxtmi.com/article/detailed?id=17537