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

The Board issues a special order under the Income-tax Act, 2025 empowering a specified authority to direct that the Assessing Officer's functions for a class of cases in Pune be exercised by a Joint Commissioner. Which consequence follows?

References to the Assessing Officer are deemed to be references to the Joint Commissioner exercising the powers, and any provision requiring the Joint Commissioner's approval or sanction does not apply. A Joint Commissioner is expressly among the authorities permitted for this purpose.

  1. AReferences to the Assessing Officer are treated as references to that Joint Commissioner, and provisions requiring approval of the Joint Commissioner do not applyCorrect
  2. BThe Assessing Officer must still obtain the Joint Commissioner's approval wherever the Act requires it
  3. CThe order is invalid because only an Additional Commissioner can be so authorised
  4. DReferences to the Assessing Officer continue unchanged, and the Joint Commissioner only supervises

Explanation

Under section 241(5)(b) the powers may be exercised by an Additional Commissioner, Additional Director, Joint Commissioner or Joint Director. Under section 241(6), references to the Assessing Officer are deemed references to that authority, and any provision requiring Joint Commissioner approval or sanction does not apply. The approval option is wrong because the officer exercising powers is the Joint Commissioner himself.

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