Tax authorities

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..... respect of any person within his jurisdiction. (1B) The jurisdiction of an interest-tax authority under this Act shall be the same as he has under the Income-tax Act by virtue of orders or directions issued under section 120 of that Act (including orders or directions assigning the concurrent juris diction) or under any other provision of that Act. (1C) The interest-tax authority having jurisdicti .....

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..... : Provided that no such orders, instructions or directions shall be issued— ( a ) so as to require any 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 [Com missioner (Appeals)] in the exercise of his appellate functions. (3) Every Income-tax Officer [or Assistant Commissioner] [or Deput .....

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