(1)Every Commissioner of Income- tax, Appellate Assistant Commissioner of Income- tax, Inspecting assistant Commissioner of Income- tax and Income- tax Officer shall have like powers under this Act and in relation to the same area and cases as he exercises under the Indian Income- tax Act, 1922 .(2)All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Central Board of Revenue: Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of the Appellate Assistance Commissioner of Income- tax in the exercise of his appellate functions.
