Control of Notified Subordinate Officer under Income-Tax Authorities u/s 118 Income-Tax Act, 1961.

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..... rectors General or Chief Commissioners shall be subordinate to the Principal Director Generals or Principal Chief Commissioners within whose jurisdiction they perform their functions;] 3 [( b ) Principal Directors or Directors or Principal Commissioners or Commissioners or Commissioners (Appeals) shall be subordinate to the Principal Directors General or Directors General or Principal Chief Commissioners or Chief Commissioners within whose jurisdiction they perform their functions; ] 8 [ (ba) Joint Commissioners of Income-tax (Appeals) or Additional Commissioners of Income-tax (Appeals) shall be subordinate to the Chief Commissioners of Income-tax within whose jurisdiction they perform their functions; ] 9 [ (c) Additional Di .....

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..... the Assistant Commissioner, as the case may be, or other income-tax authority is subordinate; (g) Inspectors of Income-tax shall be subordinate to the Income-tax Officers or any other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the said office or other income-tax authority is subordinate; 10 [ Provided that nothing in this notification shall have the effect of (a) requiring any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or (b) interfering with the discretion of the Commissioner of Income-tax (Appeals) or Additional Commissioners of Income-tax (Appeals) or Joint Commissioners of Income-tax (Appe .....

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..... missioner of Income-tax (Exemption) shall be subordinate to the Central Board of Direct Taxes] 6. Inserted vide Not. 69/2015 - Dated 17-8-2015, Earlier it was omitted vide NOTIFICATION NO. 68/2014, dated the 13 th November, 2014, before omission it was read as, 2 [(aa) Directors General or Chief Commissioners shall be subordinate to Principal Director Generals or Principal Chief Commissioners within whose jurisdiction they perform their functions ] 7. Substituted vide Not. 69/2015 - Dated 17-8-2015 , before it was read as, 5 [(a) Principal Directors General, Principal Chief Commissioners, Directors General and Chief Commissioners, [including Directors General of Income-tax (Investigation), Chief Commissioners of Income-t .....

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