Assistant Commissioner should not hear appeal against his own order passed as Income-tax Officer. - Income Tax - 582/CBDT

INSTRUCTION NO. 582/CBDT Dated : August 8, 1973 Section(s) Referred: 122 Statute: Income - Tax Act, 1961 Instructions were issued by the Central Board of Revenue vide their Circular No. 10 of 1930 R, Dis. No.239(11)-IT/30 dated 15.5.1930 that an Assistant Commissioner should not hear appeal against his own order passed as Income-tax Officer. These instructions were incorporated in the Office Manual Volume II, Section II, Chapter XX (Para 17(i) Page 253) with the direction that in such cases Appellate Assistant Commissioner should bring the matter to the notice of the Commissioner who should have the appeal transferred to another Appellate Assistant Commissioner. 2. Board desire that these instructions should be strictly complied with.