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Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961
Extract
..... uthority 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 the 2[* * *] 3[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 (wh .....
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Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961
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..... hip in any case or class of cases, by general or special order, authorise 9[any income-tax authority, not being a 10[***] 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 .....
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Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961
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..... "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 Act, 1990, w.e.f. 1-4-1990. 6. Inserted by the Finance Act, 20 .....
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Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961
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