Tax authorities

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....ority under this Act in respect of any person within his jurisdiction. (1B) The jurisdiction of an interest-tax authority under this Act shall be the same as he has under the Income-tax Act by virtue of orders or directions issued under section 120 of that Act (including orders or directions assigning the concurrent juris­diction) or under any other provision of that Act. (1C) The intere....

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....nstructions and direc­tions of the Board : Provided that no such orders, instructions or directions shall be issued— (a) so as to require any tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with the discretion of the [Com­missioner (Appeals)] in the exercise of his appellate functions. (3) Ever....