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

The Board empowers a Principal Commissioner, by an order under section 241(5)(b) of the Income-tax Act, 2025, to direct that Assessing Officer powers for a class of cases in Nagpur be exercised by a Joint Commissioner. Which consequence follows under section 241(6)?

References to the Assessing Officer in the Act and rules are deemed to be references to the Joint Commissioner exercising the powers, and any provision requiring Joint Commissioner approval or sanction does not apply. This is the effect stated in section 241(6) of an order made under section 241(5)(b).

  1. AReferences to the Assessing Officer are deemed to be references to the Joint Commissioner, and provisions requiring Joint Commissioner approval or sanction do not applyCorrect
  2. BReferences to the Assessing Officer continue unchanged and Joint Commissioner approval remains mandatory
  3. CThe Joint Commissioner acts only with concurrent powers of the Assessing Officer, and the lower authority prevails
  4. DThe order is valid only if laid before Parliament and approved within thirty days

Explanation

Under section 241(6), once an order under (5)(b) is made, references to the Assessing Officer mean the Joint Commissioner or other specified officer, and provisions requiring the Joint Commissioner's approval or sanction do not apply. Concurrent-jurisdiction rules in 241(7) are different, and no parliamentary approval is required for such an order.

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