6. Tax Authorities.- (1) Every Director General of Income-tax, Chief Commissioner of Income-tax, Director of Income-tax, Commissioner of Income-tax, Commissioner of Income-tax (Appeals), Additional Director of Income-tax, Additional Commissioner of Income-tax, Joint Director of Income-tax, Joint Commissioner of Income-tax, Deputy Director of Income-tax, Deputy Commissioner of Income-tax, Assistant Director of Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax Recovery Officer and Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has and performs under the Income-tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act. (2) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board: 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 Commissioner (Appeals) in the exercise of his appellate functions. (3) Every Assessing Officer employed in the execution of this Act shall observe and follow the orders, instructions and directions issued for his guidance by the Director General or Director or by the Chief Commissioner or Commissioner or by the Additional Commissioner of Income-tax or Joint Commissioner within whose jurisdiction he performs his functions. |
