Board's authority over a certain region, group of people or level of income

For the purposes of any matter, person, or action brought pursuant to this Act with respect to or involving any person to whom an order under a subsection applies:-

(a) any allusion to the Income-tax Officer in this Act or in any rule made under it shall be deemed to be an allusion to the Inspecting Assistant Commissioner, and any provision of this Act requiring the approval or discipline of the Inspecting Assistant Commissioner shall not apply where such order is made pursuant to a clause of the said sub-section;

(b) When such an order is made in accordance with a provision of the aforementioned sub-section, references to the Income-tax Officer in this Act or any rules made thereunder shall be deemed to include examples to the Income-tax Inspector or the member of the governmental staff specified in such an order.

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By general or specific written order, the Commissioner may specify that the Inspecting Assistant Commissioner shall exercise or perform concurrently all or any of the powers or duties granted to or delegated to the Income-tax Officer or Income-tax Officers by or under this Act with respect to any area, persons, or classes of persons, incomes, or cases, or incomes, or classes of cases.

When an Inspecting Assistant Commissioner practises equal powers with one or more Income-tax Officers in reverence of any area, or persons, or classes of persons, or incomes, or classes of income, or cases, or classes of cases, the Revenue Officer or Revenue Officers shall exercise the authority and carry out the features under this Act in relevance thereto as the Inspecting Authorized Officer may guide.

Without limiting the applicability of the provisions in the aforementioned section 119 subsection, every income tax officer is also required to abide by and follow any instructions given to him for guidance by the inspecting assistant commissioner under whose jurisdiction he performs his duties with regard to any specific proceeding or the commencement of any proceeding under this Act.

No adverse directions for the assessee may be provided before the assessee had a chance to be heard. No directive about the guidelines for conducting an assessment-related inquiry shall be interpreted as being against the assessee.

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