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Consider the following statements about the powers of the Central Board of Direct Taxes under section…

Section 239(2) bars the Board from requiring an authority to make a particular assessment or "to dispose of a particular case in a particular manner", and from interfering…

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Consider the following statements about the powers of the Central Board of Direct Taxes under section 239 of the Income-tax Act, 2025:
Statement 1: The Board may direct an Assessing Officer to dispose of a particular case in a particular manner.
Statement 2: The Board may not issue instructions that interfere with the discretion of the Joint Commissioner (Appeals) or the Commissioner (Appeals) in the exercise of appellate functions.
Statement 3: To avoid genuine hardship, the Board may by general or special order authorise an income-tax authority, other than a Joint Commissioner (Appeals) or Commissioner (Appeals), to admit a claim for refund after the period specified in the Act.
Which of the statements are correct?

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Answer and explanation

Correct answer D

Section 239(2) bars the Board from requiring an authority to make a particular assessment or "to dispose of a particular case in a particular manner", and from interfering with the appellate discretion of the Joint Commissioner (Appeals) or Commissioner (Appeals). Section 239(3)(b) allows the Board to authorise other authorities to admit belated claims to avoid genuine hardship. So "Only Statements 2 and 3 are correct" and Statement 1 is wrong.

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