Income-tax Act,1961
Act No : 43
Section :
Control of income-tax authorities4
3[118. Control of income-tax authorities4 The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be ---------------------------------------------------------------------- 1 Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Prior to the substitution, section 117, as amended by the Finance Act, 1970, w.e.f. 1-4-1970 and the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978, read as under: "117. Appointment of income-tax authorities.-(1) The Central Government may appoint as many Directors of Inspection, Commissioners of Income-tax, Commissioners of Income-tax (Appeals), Additional Commissioners of Income-tax, Appellate or Inspecting Assistant Commissioners of Income-tax and Income-tax Officers of Class I Service, as it thinks fit. (2) The Commissioner may, subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, appoint as many Income-tax Officers of Class II Service and as many Inspectors of Income-tax as may be sanctioned by the Central Government. (3) Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, an income-tax authority may appoint such executive or ministerial stiff as may be necessary to assist it in the execution of its functions. 3 Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Prior to the substitution, section 118, read as under: "118. Control of income-tax authorities.--(1) Inspecting Assistant Commissioners shall be subordinate to the Commissioner within whose jurisdiction they perform their functions and also to the Director of Inspection. (2) Income-tax Officers shall be subordinate to the Commissioner and the Inspecting Assistant Commissioner within whose jurisdiction they perform their functions and also to the Director of Inspection. (3) Inspectors of Income-tax shall be subordinate to the Income- tax Officer or other income-tax authority under whom they are appointed to work and to any other income-tax authority to whom the said officer or other authority is subordinate. Explanation.-For the purposes of sub-section (1), "Director of Inspection" does not include a Deputy Director of Inspection or an Assistant Director of Inspection; and for the purposes of sub-section (2), "Director of Inspection" does not include an Assistant Director of Inspection." ----------------------------------------------------------------------- 1.486 subordinate to such other income-tax authority or authorities as may. be specified in such notification.]
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