INCOME TAX AUTHORITIES

Section 116 provides that there shall be

the following classes of Income Tax
authorities for the purposes of this act:
The Central Board of Direct Taxes
(CBDT)constituted under the central
board of revenue act,1963.
Directors General of Income Tax or Chief
of commissioners of income tax.
Directors
of
income
Tax
or
Commissioners of Income Tax(Appeals).

Joint Directors of Income Tax or joint

Commissioners of income tax.
Deputy directors of Income Tax or joint
commissioners of Income Tax (Appeals).
Assistant Directors of Income Tax or
Assistant Commissioners of Income Tax.
Income Tax officers.
Tax Recovery officers.
Inspectors of Income Tax.

POWERS OF INCOME TAX AUTHORITIES

Section 120 provides as follows:
Income Tax authorities shall exercise all
or any of the powers and perform all or
any of the functions conferred on, or, as
the case may be, assigned to such
authorities by or under this Act in
accordance with such directions as the
CBDT may issue for the exercise of
powers and performance of the functions
by all or any of those authorities.

The directions of CBDT may authorize any

other Income Tax authority to issue orders in
writing for the exercise of the powers and
performance of the functions by all or any of
the other Income Tax authorities who are
subordinate to it.
In issuing the directions or orders, as above,
the CBDT or other authority authorized by it
may have regard to anyone or more of the
following criteria:
Territorial areas;
Persons or classes of persons;
Incomes or classes of income; and
Cases or classes of cases

RIGHT OF ASSESSEE TO APPEAL

An assessee has a statutory right to

appeal. The hierarchy of Appellate
Authority If an assessed goes on appeal:
Commissioner(Appeals)
(CIT)
Income Tax appellate
Tribunal(ITAT)
High Court

Supreme Court

An appeal against an order of Assessing

Officer lies with the Commissioner
(Appeals).An appeal against the order of
the commission(Appeals) can be filed to
ITAT.The Income Tax Appellate tribunal is
the final fact finding authority.
Then, if still the assessee or the Income
Tax Department is not satisfied an appeal
against the order of tribunal may be made
to the high court, which can give judgment
only on question of law. The decision of the
High Court will apply in the respective
states, within its jurisdiction.

Finally, the supreme Court is the final

appellate authority. The law laid down
by the supreme court is the law of the
land.
ASSESSMENT PROCEDURE:
The criteria to become tax payers in
India depend upon various assessment
procedure like self-assessment, reassessment, precautionary assessment
etc. However, the tax slabs updated
every year through the budget, serve to
decide the amount of income tax to be