Income Tax Authorities Chapter- 19
(3) The CIR may, by an order in writing, delegate to a special audit panel appointed under section
177(11), or to a firm of chartered accountants or a firm of Cost and Management Accountants
appointed by the Board or the CIR to conduct an audit of person U/S 177, all or any of the
powers or functions to conduct an audit under this Ordinance.
(5) The CIR shall have the power to cancel, modify, alter or amend an order issued above.- Power or function exercised [U/s 211]
(1) Where, by virtue of an order an OIR or by a special audit panel appointed under section
177(11) exercises a power or performs a function, such power or function shall be treated as
having been exercised or performed by the CIR.
(2) The exercise of a power, or the performance of a function, of the CIR by an OIR shall not
prevent the exercise of the power, or the performance of the function, by the CIR.
(3) The Board or with the approval of the Board an authority appointed under this Ordinance, shall
be competent to exercise all powers conferred upon any authority subordinate to it.- Authority of approval [U/s 212]
The Board may, by a general or special order, authorize the Chief Commissioner Inland Revenue or
the CIR to grant approval in any case where such approval is required from the Board under any
provision of this Ordinance.- Guidance to income tax authorities [U/s 213]
In the course of any proceedings under this Ordinance, the CIR or any taxation officer may be
assisted, guided or instructed by any income tax authority to whom he is subordinate or any other
person authorized in this behalf by the Board.- Income tax authorities to follow orders of the Board [U/s 214]
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 Board except that the Board
that will interfere with the discretion of the CIR (Appeals) in the exercise of his appellate function.- Condonation of time limit [U/s 214A]
Where any time or period has been specified within which any application is to be made or any act or
thing is to be done, the Board may at any time before or after the expiry of such time or period, itself
or may empower any CIR or Chief Commissioner, in any case or class of cases, permit such further
time for filing of an application or the thing to be done.
Explanation,- For the purpose of this section, the expression ―any act or thing is to be done
includes any act or thing to be done by the taxpayer or by the authorities specified in section 207- Power of the Board to call for records [U/s 214B]
(1) The Board may, of its own motion, call for and examine the record of any departmental
proceedings for the purpose of satisfying itself as to the legality or propriety of any order
passed therein and may pass such order as it may think fit:
No order imposing or enhancing any tax or penalty than the originally levied shall be passed
unless the person affected by such order has been given an opportunity of being heard.
(2) No proceeding as above shall be initiated in a case where an appeal is pending or on the expiry
of three years from the date of original decision or order.- Selection for audit by the Board [U/s 214C]
(1) The Board may select persons or classes of persons for audit of Income Tax affairs through
computer ballot which may be random or parametric as the Board may deem fit.
(1A) Notwithstanding anything contained in this Ordinance or any other law, for the time being in
force, the Board shall keep the parameters confidential; and
(2) Audit of Income Tax affairs of persons selected as above shall be conducted as per procedure
of total audit u/s 177 except that the CIR may also call for record for total audit.