Instructions to subordinate authorities.

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..... e execution of this Act shall observe and follow such orders, instructions and directions. (2) No orders, instructions or directions under sub-section (1) shall be issued to- (a) require any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or (b) interfere with the discretion of the Joint Commissioner (Appeals) or Commissioner (Ap .....

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..... proceedings for the imposition of penalties; and (ii) any such order may, if the Board is of the opinion that it is necessary in the public interest so to do, be published and circulated in the prescribed manner for general information; (b) if it considers desirable or expedient so to do for avoiding genuine hardship in any case or class of cases, by general or special order, authorise any inc .....

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..... nt 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 tax year in which such deduction is claimed. (4) The Central Government shall cause every order issued under sub-section (3)(c) to be laid before each House of Parliament. - Clause 239 of the Bill provides for the powe .....

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