Section 119 Instructions to subordinate authorities.

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The Tax Publishers [1][119. Instructions to subordinate authorities. [2](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 [3][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, [4](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 [5][115P, 115S, 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ, 115WK], [6][139,] 143, 144, 147, 148, 154, 155, [7][158BFA] [8][sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], [9][234E,] [10][234F,] [11][270A,] 271 [12][, 271C, 271CA] and 273 or otherwise), general or special orders in respect of any class of incomes [13][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 proceedings 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; SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

[1][119. Instructions to subordinate authorities.

[2](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 [3][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,

[4](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 [5][115P, 115S, 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ, 115WK], [6][139,] 143, 144, 147, 148, 154, 155, [7][158BFA] [8][sub-section (1A) of Section 201, Sections 210, 211, 234A, 234B, 234C], [9][234E,] [10][234F,] [11][270A,] 271 [12][, 271C, 271CA] and 273 or otherwise), general or special orders in respect of any class of incomes [13][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 proceedings 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;