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Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961Extract ..... x 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 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 ..... x x x x x Extracts x x x x x Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961 x x x x x Extracts x x x x x ..... nsiders it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise 9 [ any income-tax authority, not being 18 [ a Joint Commissioner (Appeals) or a Commissioner (Appeals) ] to admit an application or claim for any exemption, deduction, refund or any other relief under this Act after the expiry of the period specified by or under this Act for making such application or claim and deal with the same on merits in accordance ..... x x x x x Extracts x x x x x Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961 x x x x x Extracts x x x x x ..... Commissioner (Appeals) or the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 4. Substituted for 115P, 115S, by the Finance Act, 2005, w.e.f. 1-4-2006. Earlier the quoted words were inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. 5. Inserted by the Finance ..... x x x x x Extracts x x x x x Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961 x x x x x Extracts x x x x x
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