Control of Notified Subordinate Officer under Income-Tax Authorities u/s 118 Income-Tax Act, 1961. - 7816 - S.O. 359 (E) - Income Tax

NOTIFICATION NO. 7816 DATED 30-3-1988 S.O. 359(E) - In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961) , the Central Board of Direct Taxes hereby directs that- 7 [(a) Principal Directors General), Principal Chief Commissioners, Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central), Director General of Income-tax (I and CI) and Chief Commissioner of Income-tax (Exemptions) shall be subordinate to the Central Board of Direct Taxes;] 6 [(aa) Directors General or Chief Commissioners shall be subordinate to the Principal Director Generals or Principal Chief Commissioners within whose jurisdiction they perform their functions;] 3 [( b ) Principal Directors or Directors or Principal Commissioners or Commissioners or Commissioners (Appeals) shall be subordinate to the Principal Directors General or Directors General or Principal Chief Commissioners or Chief Commissioners within whose jurisdiction they perform their functions; ] 8 [ (ba) Joint Commissioners of Income-tax (Appeals) or Additional Commissioners of Income-tax (Appeals) shall be subordinate to the Chief Commissioners of Income-tax within whose jurisdiction they perform their functions; ] 9 [ (c) Additional Directors or Additional Commissioners or Joint Directors or Joint Commissioners of Income-tax shall be subordinate to the Directors or Commissioners of Income-tax within whose jurisdiction they perform their functions or other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the Director or the Commissioner of the Income-tax, as the case may be, or other income-tax authority is subordinate; ] (d) Assistant Directors or Assistant Commissioners shall be subordinate to the Deputy Directors or Deputy Commissioners within whose jurisdiction they perform their functions or other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the Deputy Director or the Deputy Commissioner, as the case may be, or other income-tax authority is subordinate; (e) Income-tax Officers shall be subordinate to the Assistant Directors or Assistant Commissioners within whose jurisdiction they perform their functions or other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the Assistant, Director or the Assistant Commissioner, as the case may be, or other income-tax authority is subordinate; (f) Tax Recovery Officers shall be subordinate to the Assistant Directors or Assistant Commissioners or other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the Assistant Director or the Assistant Commissioner, as the case may be, or other income-tax authority is subordinate; (g) Inspectors of Income-tax shall be subordinate to the Income-tax Officers or any other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the said office or other income-tax authority is subordinate; 10 [ Provided that nothing in this notification shall have the effect of (a) requiring any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or (b) interfering with the discretion of the Commissioner of Income-tax (Appeals) or Additional Commissioners of Income-tax (Appeals) or Joint Commissioners of Income-tax (Appeals). ] 4 [Note : Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central) and Director General of Income-tax (I and CI) and Chief Commissioner of Income-tax (Exemption) shall report to the Principal Chief Commissioner of Income-tax of the respective territorial areas or region for personnel and vigilance matters] 2. This notification shall come into force on and from the 1st day of April, 1988. [F. No. 187/5/88-IT.A-I] ------------------- Notes:- 1. Substituted vide NOTIFICATION No. 56/2014 dated 03 rd November, 2014 before it was read as, (a) Directors General and Chief Commissioners shall be subordinate to the Central Board of Direct Taxes; 2. Inserted vide NOTIFICATION No. 56/2014 dated 03 rd November, 2014 3. Substituted vide NOTIFICATION No. 56/2014 dated 03 rd November, 2014 before it was read as, (b) Directors or Commissioners of Commissioners (Appeals) shall be subordinate to the Directors General or Chief Commissioners within whose jurisdiction they perform their functions; 4. Inserted vide NOTIFICATION No. 56/2014 dated 03 rd November, 2014 5. Substituted vide NOTIFICATION NO. 68/2014, dated the 13 th November, 2014, before it was read as, 1 [( a ) Principal Directors General, Principal Chief Commissioners, Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central), Director General of Income-tax (I and CI) and Chief Commissioner of Income-tax (Exemption) shall be subordinate to the Central Board of Direct Taxes] 6. Inserted vide Not. 69/2015 - Dated 17-8-2015, Earlier it was omitted vide NOTIFICATION NO. 68/2014, dated the 13 th November, 2014, before omission it was read as, 2 [(aa) Directors General or Chief Commissioners shall be subordinate to Principal Director Generals or Principal Chief Commissioners within whose jurisdiction they perform their functions ] 7. Substituted vide Not. 69/2015 - Dated 17-8-2015 , before it was read as, 5 [(a) Principal Directors General, Principal Chief Commissioners, Directors General and Chief Commissioners, [including Directors General of Income-tax (Investigation), Chief Commissioners of Income-tax (Central), Director General of Income-tax (I and CI) and Chief Commissioner of Income-tax (Exemptions)] shall be subordinate to the Central Board of Direct Taxes] 8. Inserted vide NOTIFICATION NO. 41/2023 dated 14-06-2023 9. Substituted vide NOTIFICATION NO. 41/2023 dated 14-06-2023 before it was read as, (c) Deputy Directors or Deputy Commissioners or Deputy Commissioners (Appeals) shall be subordinate to the Directors or Commissioners within whose jurisdiction they perform their functions or other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the Director or the Commissioner, as the case may be, or other income-tax authority is subordinate; 10. Substituted vide NOTIFICATION NO. 41/2023 dated 14-06-2023 before it was read as, Provided that nothing in this notification shall have the effect of- (a) requiring any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or (b) interfering with the discretion of the Commissioner (Appeals) or the Deputy Commissioner (Appeals) in the exercise of his appellate functions.