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CS Executive · Tax Laws and Practice · Procedural Compliance under Income Tax

Under the Income-tax Act, 2025 (applicable from the June 2027 session), which of the following can the Board NOT do while issuing orders, instructions or directions to income-tax authorities?

The Board cannot direct an Assessing Officer to make a particular assessment or dispose of a particular case in a particular manner. It may issue general guidelines, procedures and published orders, but it cannot dictate the outcome of an individual assessment.

  1. ADirect an Assessing Officer to complete a particular assessment in a particular mannerCorrect
  2. BIssue instructions on guidelines and procedures to be followed in assessment work
  3. CPublish a general order in the public interest for general information
  4. DRequire authorities to observe and follow its directions for proper administration of the Act

Explanation

Section 239(2) bars the Board from requiring any income-tax authority to make a particular assessment or dispose of a particular case in a particular manner. The other three options are expressly permitted: general guidelines, publication in the public interest, and binding administrative directions. Directing a specific assessment outcome would interfere with the authority's quasi-judicial independence.

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