Law: Income Tax Ordinance, 1979

Section: 8,3(1)(x),4,5&7

Income Tax Ordinance (XXXI of 1979)---Ss. 8, 3(1)(x), 4, 5 & 7---Instructions/directions issued by Central Board of Revenue- --Binding on Assessing Officers and all other Tax Authorities performing administrative functions,-but not on assessee and Appellate Authorities---Central Board of Revenue is an apex Authority- in the hierarchy of Federal Tax Administration, but not a forum competent to adjudicate upon matters requiring interpretation of statute nor has any role in respect of judicial or quasi-judicial functions. Central Board of Revenue is apex Authority in the hierarchy of Federal Tax Administration and has been vested with the powers to appoint the Income-tax Authorities under section 4 of the Income Tax Ordinance, 1979, and to assign and confer the jurisdiction on the Income-tax Authorities under section 5 of the Income Tax Ordinance, 1979. Under section 7 of the Income Tax Ordinance, 1979, the Deputy Commissioner (Assessing Officer) may be instructed by an Officer to whom he is subordinate or any other person authorised in this behalf by the Central Board of Revenue in the course of any proceedings under the Ordinance. There can be no dispute to the proposition that the assessment proceedings and the assessment orders are the proceedings envisaged under section 7 of the Income Tax Ordinance. Section 8 of the Income Tax. Ordinance, comes at the end of chain of provisions contained in Chapter-II of the Income Tax Ordinance, dealing with the administration and administrative set-up employed in the execution of the Ordinance. Thus, section 8 is to be read in totality of scheme provided in Chapter-II of the Income Tax Ordinance, 1979. Central Board of Revenue is the apex Authority in the hierarchy of Federal Tax Administration and is supposed and empowered not only to watch but .to control and guide all the tax authorities under it in the execution of Income Tax Ordinance, therefore, it is not only logical but imperative that its instructions, orders and directions must have binding effect on all the officers and persons in the execution of Ordinance, except the Appellate Authorities exercising quasi-judicial functions. The Central Board of Revenue,…

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