Section 214: Income tax authorities to follow orders of the Board

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3[214. Income tax authorities to follow orders of the 4[Board]. —(1) Subject to sub-section (2), all income tax authorities and other persons employed in the execution of this Ordinance shall observe and follow the orders, instructions and directions issued by the 5[Board]. (2) No orders, instructions or directions shall be given by the 6[Board] that will interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate function.]

Effective date: 2001-09-13

Related sections

Section 213: Guidance to income tax authorities Section 214A: Condonation of time limit Section 212: Authority of approval Section 214B: Power of the Board to call for records Section 211: Power or function exercised Section 214C: Selection for audit by the Board

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