Instructions to subordinate authorities

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.... manner; or (b) so as to interfere with the discretion of^ ^17[the Joint Commissioner (Appeals) or the Commissioner (Appeals)] in the exercise of his appellate functions. (2) Without prejudice to the generality of the foregoing power,- (a) the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and efficient management of the work of assessment and collection of revenue, issue, from time to time (whether by way of relaxation of any of the provisions of sections ^4[115P, 115S, 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ, 115WK,] ^5[139,] 143, 144, 147, 148, 154, 155 ^6[, 158BFA], ^7[sub-section (1A) of section 201, sections 210, 211, 234A, 234B, 234C],^13[234E], ^16[234F,] ^14[270A,....

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....iled to comply with any requirement specified in such provision for claiming deduction thereunder, subject to the following condi­tions, namely:- (i) the default in complying with such requirement was due to circumstances beyond the control of the assessee; and (ii) the assessee has complied with such requirement before the completion of assessment in relation to the previous year in which such deduction is claimed : Provided that the Central Government shall cause every order issued under this clause to be laid before each House of Parliament.] (3) ^12[****]     **************** NOTES:- 1. Substituted vide Section 25 of the Taxation Laws (Amendment) Act, 1970 w.e.f. 01....

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....ion 55 of the Finance Act, 2002 w.e.f. 01-06-2002 7. Substituted vide Section 42 of the Finance (No. 2) Act, 1991 w.e.f. 01-04-1991 before it was read as, "210, 234A, 234B" Earlier, Inserted vide Section 33 of the Finance Act, 1990 w.e.f. 01-04-1990 8. Inserted vide Section 38 of the Finance Act, 2005 w.e.f. 01-04-2006 9. Substituted vide Section 31 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "the Commissioner or the Income-tax Officer" 10. Omitted vide Section 65 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, "Deputy Commissioner (Appeals) or the" 11. Inserted vide Section 42 of the Finance (No. 2) A....