Income Tax Department - Hierarchy Notified

By Vijay Kumar

AS per Section 2(15A) of the Income Tax Act, "Chief Commissioner" means a person appointed to be a Chief Commissioner of Income-tax or a Principal Chief Commissioner of Income-tax.

As per Section 2 (16) "Commissioner" means a person appointed to be a Commissioner of Income-tax or a Director of Income-tax or a Principal Commissioner of Income-tax or a Principal Director of Income-tax.

So, as per the above provisions, a Chief Commissioner is equal to a Principal Chief Commissioner.

And a Commissioner is equal to a Principal Commissioner.

As per Section 118, the Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification.

So, the Board can decide who is subordinate to whom.

And now the Board has decided that:

Principal Chief Commissioners and Chief Commissioners are subordinate to the Central Board of Direct Taxes.

Principal Commissioners and Commissioners are subordinate to the Principal Chief Commissioners and Chief Commissioners.

This is the situation created by the cadre restructuring which has perhaps upset the neat hierarchical pyramid. The Revenue Secretary, Chairman of the Board, Members of the Board and Principal Chief Commissioners are all of the same pay scale of Rs. 80,000 and there are four ranks among them.

If this is replicated in CBEC, the entire reorganisation will go for a toss.

CBDT Notification No. 56/2014 in F. No. 187/30/2014(ITAJ), Dated: November 3, 2014