Section 239 — Instructions to subordinate authorities

(1) The Board may issue such orders, instructions and directions to other
income-tax authorities as it considers fit for the proper administration of this
Act, and such authorities and all other persons employed in the execution of this
Act shall observe and follow such orders, instructions and directions.
(2) No orders, instructions or directions under sub-section (1) shall be issued so as
to—
( a) require any income-tax authority to make a particular assessment or to
dispose of a particular case in a particular manner; or
( b) interfere with the discretion of the Joint Commissioner (Appeals) or
Commissioner (Appeals) in the exercise of his appellate functions.
(3) Without prejudice to the generality of the foregoing power, the Board may,—
( a) if it considers it necessary or expedient so to do for the proper and efficient
management of the work of assessment and collection of revenue, issue,
from time to time (whether by way of relaxation of any of the provisions
of sections 263, 270, 271, 279, 280, 287, 288, 298, 398(3), 406, 407, 408,
423, 424, 425, 427, 428, 439, 448, 449 or otherwise), general or special
orders in respect of any class of incomes or class of cases,––
( i) setting forth directions or instructions (not being prejudicial to
assessees) as to the guidelines, principles or procedures to be
followed by other income-tax authorities in the work relating to
assessment or collection of revenue or the initiation of proceedings
for the imposition of penalties; and
( ii) any such order may, if the Board is of the opinion that it is necessary
in the public interest so to do, be published and circulated in the
prescribed manner for general information;
( b) if it considers it desirable or expedient so to do for avoiding genuine hard-
ship in any case or class of cases, by general or special order, authorise
any income-tax authority, not being a Joint Commissioner (Appeals) or a
Commissioner (Appeals) to admit an application or claim any exemption,
deduction, refund or any other relief under this Act after the expiry of
the period specified in this Act for making such application or claim and
deal with the same on merits as per law;
( c) if it considers it desirable or expedient so to do for avoiding genuine
hardship in any case or class of cases, by general or special order for
reasons to be specified therein, relax any requirement contained in any
of the provisions of Chapter IV or VIII, where the assessee has failed to
comply with any requirement specified in such provision for claiming
deduction thereunder, subject to the following conditions:—
( i) the default in complying with such requirement was due to circum-
stances beyond the control of the assessee; and
( ii) the assessee has complied with such requirement before the com-
pletion of assessment in relation to the tax year in which such
deduction is claimed.
(4) The Central Government shall cause every order issued under sub-section (3)(c)
to be laid before each House of Parliament.