Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961

1 [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 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 revenue, issue, from time to time (whether by way of relaxation of any of the provisions of sections 4 [ 115P, 115S, 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ, 115WK ,] 5 [ 139, ] 143, 144, 147, 148, 154, 155 6 [ , 158BFA ], 7 [ sub-section (1A) of section 201, sections 210, 211, 234A, 234B, 234C ] , 13 [ 234E ] , 16 [ 234F, ] 14 [ 270A, ] 271 15 [ ,271C, 271CA ] and 273 or otherwise), general or special orders in respect of any class of incomes 8 [ or fringe benefits ] or class of cases, setting forth directions or instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be followed by other income-tax authorities in the work relating to assessment or collection of revenue or the initiation of pro ceedings for the imposition of penalties and any such order may, if the Board is of opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information; ( b ) the Board may, if it considers 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 with law; 11 [ ( c ) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order for reasons to be specified therein, relax any requirement contained in any of the provisions of Chapter IV or Chapter VI-A, where the assessee has failed to comply with any requirement specified in such provision for claiming deduction thereunder, subject to the following condi tions, namely:- ( i ) the default in complying with such requirement was due to circumstances beyond the control of the assessee; and ( ii ) the assessee has complied with such requirement before the completion of assessment in relation to the previous year in which such deduction is claimed : Provided that the Central Government shall cause every order issued under this clause to be laid before each House of Parliament. ] (3) 12 [ **** ] **************** NOTES:- 1. Substituted vide Section 25 of the Taxation Laws (Amendment) Act, 1970 w.e.f. 01-04-1971 before it was read as, Instructions to subordinate authorities. 119. All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board : Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of the Appellate Assistant Commissioner in the exercise of his appellate functions. (2) Every Income-tax Officer employed in the execution of this Act shall observe and follow such instructions as may be issued to him for his guidance by the Director of Inspection or by the Commissioner or by the Inspecting Assistant Commissioner within whose jurisdiction he performs his functions. 2. Omitted vide Section 65 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, Deputy Commissioner (Appeals) or the Earlier , Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, Appellate Assistant Commissioner 3. Inserted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 4. Substituted vide Section 38 of the Finance Act, 2005 w.e.f. 01-04-2006 before it was read as, 115P, 115S, Earlier , Inserted vide Section 31 of the Finance (No. 2) Act, 2004 w.e.f. 01-10-2004 5. Inserted vide Section 33 of the Finance Act, 1990 w.e.f. 01-04-1990 6. Inserted vide Section 55 of the Finance Act, 2002 w.e.f. 01-06-2002 7. Substituted vide Section 42 of the Finance (No. 2) Act, 1991 w.e.f. 01-04-1991 before it was read as, 210, 234A, 234B Earlier , Inserted vide Section 33 of the Finance Act, 1990 w.e.f. 01-04-1990 8. Inserted vide Section 38 of the Finance Act, 2005 w.e.f. 01-04-2006 9. Substituted vide Section 31 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, the Commissioner or the Income-tax Officer 10. Omitted vide Section 65 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, Deputy Commissioner (Appeals) or the 11. Inserted vide Section 42 of the Finance (No. 2) Act, 1991 w.e.f. 01-10-1991 12. Omitted vide Section 31 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, (3) Every Income-tax Officer employed in the execution of this Act shall observe and follow such instructions as may be issued to him for his guidance by the Director of Inspection or by the Commissioner or by the Inspecting Assistant Commissioner within whose jurisdiction he performs his functions. 13. Inserted vide Section 46 of the Finance (No. 2) Act 2014 w.e.f. 01-10-2014 14. Inserted vide Section 64 of the Finance Act 2016 w.e.f. 01-04-2017 15. Inserted vide Section 49 of the Finance Act 2017 w.e.f. 01-04-2017 16. Inserted vide Section 34 of the Finance Act, 2022 w.e.f. 01-04-2022 17. Substituted vide Section 64 of the Finance Act 2023 w.e.f. 01-04-2023 before it was read as, the 2 [ **** ] 3 [ Commissioner (Appeals) ] 18. Substituted vide Section 64 of the Finance Act 2023 w.e.f. 01-04-2023 before it was read as, a 10 [ **** ] Commissioner (Appeals) ]