Income-tax Act, 1961

Section - 119 - Instructions to subordinate authorities

Instructions to subordinate authorities.

119. (1) The Board may, from time to time, issue such orders, instructions and directions to other income-tax authorities as it may deem fit for the proper administration of this Act, and such authorities and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board :

Provided that no such orders, instructions or directions shall be issued-

(a)	-	so as to require any income-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 ^72-73[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 .... To read the full section download the app from Google Play store