95[Instructions
to subordinate authorities.
96119. (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 the 97[* * *] 98[Commissioner (Appeals)] in the
exercise of his appellate functions.
(2) Without prejudice to the generality of the
foregoing power,—
99(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 1[115P, 115S, 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ, 115WK,] 2[139,] 143, 144, 147, 148, 154, 155 3[, 158BFA],
4[sub-section (1A) of section 201, sections 210,
211, 234A, 234B, 234C], 271 and 273 or
otherwise), general or special orders in respect of any class of incomes 5[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 order6 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 7[any
income-tax authority, not being a 8[***]
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;
9[(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
conditions, 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) 10[***]