Which of the following is NOT one of the classes of income-tax authorities listed in section 236 of the…

Section 236 lists the income-tax authorities from the Central Board of Direct Taxes down to Inspectors of Income-tax, and it includes Commissioners (Appeals) and Tax Recovery Officers. "The Appellate Tribunal" is not in the list: it is an independent appellate body of Judicial and Accountant Members constituted under section 361. Commissioners (Appeals), though they decide appeals, remain income-tax authorities.