Section 119 - Instructions to subordinate authorities - Income-tax Act, 1961

1 [Instructions to subordinate authorities. 119. (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 17 [ 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,- ( 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 4 [ 115P, 115S, 115WD, 115WE, 115WF, 115WG, 115WH, 115WJ, 115WK ,] 5 [ 139, ] 143, 144, 147, 148, 154, 155 6 [ , 158BFA ], 7 [ sub-section (1A) of section 201, sections 210, 211, 234A, 234B, 234C ] , 13 [234E], 16 [ 234F, ] 14 [ 270A,] 271 15 [ ,271C, 271CA ] and 273 or otherwise), general or special orders in respect of any class of incomes 8 [ 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 pro ceedings 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; ( 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 9 [ any income-tax authority, not being 18 [ a Joint Commissioner (Appeals) or a 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; 11 [ ( 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 condi tions, 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) 12 [ *** ] ---------------------------- Notes :- 1. Substituted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971. 2. Words Deputy Commissioner (Appeals) or the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner (Appeals) was substituted for Appellate Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3. Inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978. 4. Substituted for 115P, 115S, by the Finance Act, 2005, w.e.f. 1-4-2006. Earlier the quoted words were inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. 5. Inserted by the Finance Act, 1990, w.e.f. 1-4-1990. 6. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. 7. Substituted for 210, 234A, 234B by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1991. Earlier 234A, 234B were inserted by the Finance Act, 1990, w.e.f. 1-4-1990. 8. Inserted by the Finance Act, 2005, w.e.f. 1-4-2006. 9. Substituted for the Commissioner or the Income-tax Officer by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 10. Words Deputy Commissioner (Appeals) or the omitted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 11. Inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991. 12. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 13. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of October, 2014 14. Inserted vide THE FINANCE ACT, 2016 w.e.f. 1st day of April, 2017 15. Inserted vide THE FINANCE ACT, 2017 w.e.f. 1st day of April, 2017. 16. Inserted vide Finance Act, 2022 w.e.f. 01-04-2022 17. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, the 2 [ * * * ] 3 [ Commissioner (Appeals) ] 18. Substituted vide THE FINANCE ACT, 2023 dated 31-03-2023 w.e.f. 01-04-2023 before it was read as, a 10 [ *** ] Commissioner (Appeals) ]