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

Case: Under a Board order issued under section 241(5)(b) of the Income-tax Act, 2025, the powers of the Assessing Officer for a class of cases in Pune are to be exercised by a Joint Commissioner. Which consequence follows from the Act?

References to the Assessing Officer are deemed to be references to the Joint Commissioner who exercises the powers, and provisions requiring the Joint Commissioner's approval or sanction do not apply. Section 241(6) provides this, so no separate approval step arises.

  1. AReferences to the Assessing Officer are deemed references to the Joint Commissioner, and provisions requiring Joint Commissioner's approval or sanction do not applyCorrect
  2. BThe Joint Commissioner exercises the powers, but Joint Commissioner's approval is still needed for each order
  3. CThe Assessing Officer retains the powers concurrently with no change in references
  4. DThe order is valid only if the Central Government notifies a faceless scheme

Explanation

Section 241(6) says that where an order is made under section 241(5)(b), references to the Assessing Officer are deemed to be references to the Additional/Joint Commissioner or Director who exercises the powers, and any requirement of Joint Commissioner's approval or sanction does not apply. Requiring approval again would be inconsistent with this.

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