Skip to content

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

The Board has ordered that the powers of the Assessing Officer for a specified class of cases be exercised by a Joint Commissioner under section 241(5)(b) of the Income-tax Act, 2025. What is the effect of this order on other provisions of the Act?

Where such an order is made, references to the Assessing Officer are deemed to be references to the Joint Commissioner (or other specified officer) exercising the powers, and any provision requiring the Joint Commissioner's approval or sanction does not apply.

  1. AReferences to the Assessing Officer are deemed to be references to the Joint Commissioner, and provisions requiring the Joint Commissioner's approval or sanction do not applyCorrect
  2. BReferences to the Assessing Officer continue unchanged, and the Joint Commissioner's approval is still needed
  3. CThe Joint Commissioner must obtain the approval of the Principal Commissioner for every act
  4. DThe order is valid only if laid before Parliament

Explanation

Section 241(6) provides that references to the Assessing Officer are deemed to be to the Joint Commissioner who exercises the powers, and any requirement of Joint Commissioner approval or sanction does not apply. The approval option is wrong because the requirement falls away, as the approver is the officer himself.

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