CBDT vide Notification No. 106/2022 dated 02.09.2022 in S.O. 4156(E) notified the hierarchy of the Principal Chief Commissioners of Income-tax, Chief Commissioners of Income-tax, and Commissioners of Income-tax (Appeals) in accordance with the provisions of section 118 of the Income-tax Act, 1961 (‘Act’) subsequent to the introduction of the faceless appeal regime.
Section 118 of the Act provides for control over the income-tax authorities. The section describes in detail as to which income-tax authority is subordinate to whom. Section 118 empowers the Board to issue necessary notifications directing that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in the notification.
The Board directs that the specified-
(a) Chief Commissioners of Income-tax shall be subordinate to the respective jurisdictional Principal Chief Commissioners of Income-tax;
(b) Commissioners of Income-tax (Appeals) of various units shall be subordinate to the respective jurisdictional Chief Commissioners of Income-tax.
Section 118 was substituted by the Direct Tax Laws (Amendment) Act, 1987 as amended by the Direct Tax Laws (Amendment) Act, 1989.
The old provisions of section 118 prior to the amendment spelt out the control over the income-tax authorities. This section described in detail which income-tax authority was subordinate to whom. As a result, any change in the matter required an amendment of the section through a prolonged legislative process. The Amending Act, 1987 has, therefore, substituted the existing section with a new section, which empowers the Board to issue necessary notification directing that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in the notification.
Read the full text of CBDT Notification No. 106/2022 dated 02.09.2022 on Section 118 of the Income-tax Act, 1961
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 2nd September, 2022
(INCOME TAX)
S.O. 4156(E).—In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that –
(a) Chief Commissioners of Income-tax as specified in Column (3) of the Schedule below shall be subordinate to the Principal Chief Commissioners of Income-tax as specified in Column (2) of the said Schedule;
(b) Commissioners of Income-tax (Appeals) Unit as specified in Column (4) of the said Schedule shall be subordinate to the Chief Commissioners of Income-tax as specified in Column (3) of the said Schedule:
SCHEDULE
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Download Read the full text of CBDT Notification No. 106/2022 dated 02.09.2022 on Section 118 of the Income-tax Act, 1961 in PDF format
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