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

Where the Board empowers an authority to order that Assessing Officer functions in a specified area be performed by a Joint Commissioner, what follows under section 241?

References in the Act or rules to the Assessing Officer are deemed to be references to the Joint Commissioner who performs the functions under the order, and any provision requiring the approval or sanction of the Joint Commissioner does not apply, as section 241(6) provides.

  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 Joint Commissioner must obtain his own approval for every order
  3. CThe order is valid only if Parliament approves it
  4. DThe Assessing Officer retains all powers concurrently without any change in references

Explanation

Under section 241(6), when an order is made under section 241(5)(b), references to the Assessing Officer are deemed to be to the Additional Commissioner, Additional Director, Joint Commissioner or Joint Director performing the functions. Any provision requiring Joint Commissioner approval or sanction does not apply.

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