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Income Tax Authorities - Power and Hierarchy

The document discusses the hierarchy and powers of India's Income Tax Authorities. It outlines the various authorities including the Central Board of Direct Taxes (CBDT), Directors General/Chief Commissioners of Income Tax, Directors/Commissioners of Income Tax, and Assessing Officers. It describes the CBDT as the statutory authority that controls and supervises all departments of Income Tax. The CBDT has broad powers to make rules, issue instructions, appoint authorities, and authorize search and seizure operations. Directors General/Chief Commissioners and Directors/Commissioners are appointed by the central government and have jurisdiction and powers determined by the CBDT.

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HIMANSHI HIMANSHI
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3K views13 pages

Income Tax Authorities - Power and Hierarchy

The document discusses the hierarchy and powers of India's Income Tax Authorities. It outlines the various authorities including the Central Board of Direct Taxes (CBDT), Directors General/Chief Commissioners of Income Tax, Directors/Commissioners of Income Tax, and Assessing Officers. It describes the CBDT as the statutory authority that controls and supervises all departments of Income Tax. The CBDT has broad powers to make rules, issue instructions, appoint authorities, and authorize search and seizure operations. Directors General/Chief Commissioners and Directors/Commissioners are appointed by the central government and have jurisdiction and powers determined by the CBDT.

Uploaded by

HIMANSHI HIMANSHI
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Income Tax Authorities -

Power and Hierarchy

Submitted By-
Himanshi Khivsara
20010143033
INCOME TAX DEPARTMENT

VISION

MISSION

VALUES
WHO ARE INCOME TAX AUTHORITIES?
(SEC116)
 
a) The Central Board of Direct Taxes.
b) Directors-General of Income-tax or Chief Commissioners of Income-
tax.
c) Directors of Income-tax or Commissioners of Income-tax.
d) Additional Directors of Income tax or Additional Commissioners of
Income tax.
e) Joint Directors of Income tax or Joint Commissioners of Income Tax.
f) Deputy Directors of Income-tax or Deputy Commissioners of
Income-tax.
g) Assistant Directors of Income-tax or Assistant Commissioners

of Income-tax.
h) Income-tax Officers.
i) Tax Recovery Officers.
j) Inspectors of Income-tax.
IMPORTANCE OF ASSESSING OFFICER
• Plays a vital role in the organizational setup.
• Primary authority who initiates proceedings and directly connected
with public.
• Orders passed by him can be challenged only on appeal.
CENTRAL BOARD OF DIRECT TAXES
• The CBDT is a statutory authority functioning under the Central Board
of Revenue Act, 1963. It functions under jurisdiction of Ministry of
Finance under Department of Revenue.
• It compromises of Chairman and six other members. However the
number of members may change as the Central Government requires.
Each member is assigned a special function. They are assisted by Joint
Secretaries, Directors, Deputy Secretaries, Under Secretaries and
ministerial staff for carrying out their day to day functions.
• “ Control and Supervision of all departments of Income Tax”.
POWERS OF CBDT
• Power to make rules (Sec 295).
• Power to issue instruction to subordinates (Sec 119).
• Power to appoint CG----CBDT (Sec 117(2)).
• Power to appoint CBDT--- IT(Sec 117(3)).
• Power to authorize IT Authorities to initiate proccedings for penalties.
• Power to authorize IT Authorities to admit application or claim except
commissioner(Appeal).
• Power to relax in Compliances of requirement.
• Power to direct Higher Authority to perform function of lower
rationale authority.
• Authorize Authority for Search and Seizure (Sec 132).
• Dispute regarding Jurisdiction (Section 127).
• Concurrent Jurisdiction.
• CBDT empowers Principal Director/ commissioner, Director General/
Chief Commissioner for issuing orders against the AO.
• Power to Declare Company.
• Order to furnish Information to officers of other debt.
DIRECTOR GENERAL / CHIEF
COMMISIONER OF INCOME TAX
Appointment
By the central Govt.

Jurisdiction
Determined by CBDT.

Functions
CBDT assigns functions by general or special order.
POWERS
•  Exercise powers of an assessing officer.
• Appoint income tax authorities below the rank of assistant
commissioner.
• Make enquiries on investigations into concealment – Section 131
(1A).
• Giving instructions to income tax officers Section 119 (2).
• Power of Survey- Section 133A.
• Power to make enquiry – Section 135.
DIRECTOR/COMISSIONER OF INCOME
TAX
Appointment
By central govt.

Jurisdiction
Determined by central boar of direct taxes.

Functions
The Board assigns function by general or special order.
POWERS
• Commissioner may exercise powers of an assessing officer.
• Power to transfer any case from one or more assessing officers to any
other assessing officer.
• Grant approval for an order issued by the assessing officer.
• Prior approval is required for reopening of an assessment.
• Power to revise an order passed by an assessing officer.

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