Instructions to subordinate authorities.

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....ons employed in the execution of this Act shall observe and follow such orders, instructions and directions. (2) No orders, instructions or directions under sub-section (1) shall be issued so as to- (a) require any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or (b) interfere with the discretion of the Joint Commissioner (Appe....

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....ssessment or collection of revenue or the initiation of proceedings for the imposition of penalties; and (ii) any such order may, if the Board is of the opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information; (b) if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or cla....