Section 236 is the substantive equivalent of 1961 s. 116 -- the foundational provision establishing the HIERARCHY OF INCOME-TAX AUTHORITIES from CBDT (apex) down to Inspectors (bottom of operational pyramid). The provision lists 12…
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ITA 2025 · Section 236
Section 236 — - INCOME-TAX AUTHORITIES
Section 236 is the substantive equivalent of 1961 s. 116 -- the foundational provision establishing the HIERARCHY OF INCOME-TAX AUTHORITIES from CBDT (apex) down to Inspectors (bottom of operational pyramid). The provision lists 12 classes: (a) CBDT under Central Boards of Revenue Act 1963; (b) Principal Director General / Director General; (c) Principal Chief Commissioner / Chief Commissioner; (d) Principal Director / Director; (e) Principal Commissioner / Commissioner; (f) Additional Director / Additional Commissioner; (g) Joint Director / Joint Commissioner; (h) Deputy Director / Deputy Commissioner; (i) Assistant Director / Assistant Commissioner; (j) Income-tax Officer; (k) Tax Recovery Officer; (l) Inspectors. The hierarchy enables specialised supervision and dispute escalation.
STATUTORY ARCHITECTURE: The 12-class hierarchy enables: (i) policy / supervisory function (CBDT, DGs, Pr CCITs, Pr CITs); (ii) operational tax-administration (CITs, Addl/Joint CITs, Dy/Asst CITs, ITOs); (iii) recovery (Tax Recovery Officers); (iv) field-investigation (Inspectors). Each class has DELINEATED FUNCTIONS under specific provisions (e.g., search/seizure under s. 247 by competent authority; survey under s. 253). PRACTITIONER: identify correct authority for any communication / appeal route. CBDT = policy / circulars / instructions. CIT(A) / NFAC = first appellate authority. ITAT / High Court = subsequent. Tax Recovery Officer = recovery proceedings only.
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