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TMI BlogInstructions to subordinate authoritiesX X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t;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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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