Expenditure-Tax Act, 1987

6. Tax authorities

¹³ [(1) Every Director General of Income-tax, Chief Commissioner of Income-tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax (Appeals), ¹⁴[Additional Director of Income-tax, Additional Commissioner of Income-tax,] ¹⁵[Joint Director of Income-tax, Joint Commissioner of Income-tax,] Deputy Director of Income-tax, Deputy Commissioner of Income-tax, Assistant Director of Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has and performs under the Income-.tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act.]

(2) 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 issued-

(a) so as to require any 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 the Commissioner (Appeals) in the exercise of his appellate functions.

(3) Every ¹⁶[Assessing] Officer employed in the execution of this Act shall observe and follow the orders, instructions and directions issued for his guidance by the ¹⁷[Director General or Director or by the Chief Commissioner or Commissioner] or by the ¹⁴[Additional Commissioner of Income-tax or] ¹⁸[Joint] Commissioner within whose jurisdiction he performs his functions.

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