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CA Final · Direct Tax Laws & International Taxation · Income Tax Authorities

Case: Mehta & Co. is contesting a notice. A Joint Director of Income-tax and an Income-tax Inspector are both listed among the classes of income-tax authorities. Under section 236 of the Income-tax Act, 2025, which of the following is NOT listed as a class of income-tax authority?

Registrars of the Income-tax Appellate Tribunal are not a listed class of income-tax authority. Section 236 names the Board, various directors and commissioners, Income-tax Officers, Tax Recovery Officers and Inspectors, but no Tribunal registrars.

  1. ATax Recovery Officers
  2. BInspectors of Income-tax
  3. CJoint Commissioners of Income-tax (Appeals)
  4. DRegistrars of the Income-tax Appellate TribunalCorrect

Explanation

Section 236 lists the Board, Principal DGs/Chief Commissioners, DGs/Commissioners, Principal Directors/Commissioners, Directors/Commissioners (including Appeals), Additional, Joint, Deputy and Assistant authorities, Income-tax Officers, Tax Recovery Officers and Inspectors. Registrars of the Tribunal do not appear in the list.

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