Skip to content

CMA Final · Direct Tax Laws and International Taxation · CBDT and Other Authorities

A Joint Commissioner has been empowered under the Income-tax Act, 2025 by a written order of a specified authority (made under the Board's special order) to exercise the powers of the Assessing Officer for a class of cases. Which statement follows from the Act?

References to the Assessing Officer are deemed to refer to the Joint Commissioner who exercises the powers under the order, and any provision requiring Joint Commissioner approval or sanction does not apply, as laid down in section 241(6). Self-approval is therefore not required.

  1. AReferences to the Assessing Officer in the Act are deemed to be references to the Joint Commissioner, and provisions requiring the Joint Commissioner's approval or sanction do not applyCorrect
  2. BThe Joint Commissioner must still obtain his own prior approval wherever the Act requires Joint Commissioner sanction
  3. COnly the Central Government can later reinterpret references to the Assessing Officer as references to him
  4. DThe order is valid only if the Board first notifies a faceless scheme

Explanation

Section 241(6) says that where such an order is made, references to the Assessing Officer are deemed to be references to the Joint Commissioner exercising the powers. Any provision requiring the Joint Commissioner's approval or sanction does not apply. The option demanding self-approval contradicts this.

Did you get it right without looking?

One question tells you little. A timed set on CBDT and Other Authorities shows your real accuracy, how long you take and where you lose marks.

Practise CBDT and Other AuthoritiesFree diagnostic mock

More CBDT and Other Authorities questions