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

The Board's order under section 241(5)(b) of the Income-tax Act, 2025 empowers a specified authority to direct that Assessing Officer functions for a class of cases 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 (or other specified officer) who exercises the functions. Provisions requiring the Joint Commissioner's approval or sanction then do not apply, as stated in section 241(6) of the Income-tax Act, 2025.

  1. AReferences to the Assessing Officer are deemed to be references to the Joint Commissioner, and provisions requiring Joint Commissioner's approval or sanction do not applyCorrect
  2. BReferences to the Assessing Officer continue unchanged, and Joint Commissioner approval is still required
  3. CThe Joint Commissioner's approval is required twice for each order
  4. DThe order is valid only if it is notified to Parliament

Explanation

Under section 241(6), once such an order is made, references to the Assessing Officer are treated as references to the Additional Commissioner, Additional Director, Joint Commissioner or Joint Director exercising the functions. Any provision requiring approval or sanction of the Joint Commissioner then does not apply, because that officer is acting as the Assessing Officer.

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