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

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

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. Section 241(6) treats him as the officer himself, so no separate approval is needed.

  1. AReferences to the Assessing Officer in the Act are deemed to be references to that Joint Commissioner, and provisions requiring the Joint Commissioner's approval or sanction shall not applyCorrect
  2. BReferences to the Assessing Officer remain unchanged and the Joint Commissioner's approval is still required for every action
  3. CThe Joint Commissioner must obtain the approval of the Assessing Officer before each action
  4. DThe order makes the Joint Commissioner a Tax Recovery Officer for those cases

Explanation

Section 241(6) deems references to the Assessing Officer to be references to the Additional/Joint Commissioner or Director exercising the powers, and provides that provisions requiring the Joint Commissioner's approval or sanction do not apply, since he is himself the officer acting. The second option wrongly keeps the approval requirement.

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