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CS Executive · Tax Laws and Practice · Direct Tax at a Glance

Under the Income-tax Act, 2025, where the Board's order makes an Additional Commissioner exercise the powers of the Assessing Officer for a specified class of cases, what is the effect on provisions requiring approval of the Joint Commissioner?

References to the Assessing Officer are deemed to mean the Additional Commissioner (or Additional Director, Joint Commissioner or Joint Director) exercising the powers, and provisions requiring the Joint Commissioner's approval or sanction do not apply. The Income-tax Act, 2025 removes that approval layer in such cases.

  1. AReferences to the Assessing Officer are read as references to that Additional Commissioner, and provisions requiring Joint Commissioner's approval do not applyCorrect
  2. BThe Joint Commissioner's approval is still required in every such case
  3. CThe Additional Commissioner must obtain approval of the Commissioner (Appeals)
  4. DThe order becomes void unless the assessee consents

Explanation

Where powers of the Assessing Officer are assigned to an Additional Commissioner or similar rank, references to the Assessing Officer are deemed to be to that officer, and any requirement for Joint Commissioner approval or sanction does not apply. The approval is therefore not retained.

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