(1)The Board may, from time to time, issue such orders, instructions and directions to other income-tax authorities as it may deem 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 of the Board:Provided that no such orders, instructions or directions shall be issued-(a)so as to require any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or(b)so as to interfere with the discretion of the ][* * *] [ Certain words omitted by Act 21 of 1998, Section 65 (w.e.f. 1.10.1998).] [Commissioner (Appeals) in the exercise of his appellate functions.] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).]
