section 119

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Guest

Guest (Querist)

05 March 2011 Thanks in advance..
I have 2 questions.
section 119 says that the CBDT can issue ORDERS INSTRUCTIONS AND DIRECTIONS to other IT Authorities.
Please distinguish between the three terms.

Secondly later in the same section,

If it considers desirable or expedient to avoid genuine hardship... may by GENERAL or SPECIAL order...
How is general and special different?

Thanks

Guest

Guest (Querist)

06 March 2011 Thanks in advance..
I have 2 questions.
section 119 says that the CBDT can issue ORDERS INSTRUCTIONS AND DIRECTIONS to other IT Authorities.
Please distinguish between the three terms.

Secondly later in the same section,

If it considers desirable or expedient to avoid genuine hardship... may by GENERAL or SPECIAL order...
How is general and special different?

Thanks