Section 238 is the substantive equivalent of 1961 s. 118 -- the provision dealing with control of income-tax authorities within Chapter XIV (Tax Administration) framework. Critical for operational tax administration; defines authority…
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ITA 2025 · Section 238
Section 238 — - CONTROL OF INCOME-TAX AUTHORITIES
Section 238 is the substantive equivalent of 1961 s. 118 -- the provision dealing with control of income-tax authorities within Chapter XIV (Tax Administration) framework. Critical for operational tax administration; defines authority structure / powers / procedures / safeguards. Practitioner relevance: every assessment / verification / compliance interaction with tax authorities involves these provisions.
STATUTORY ARCHITECTURE: Control of income-tax authorities is part of the foundational tax administration framework under Chapter XIV. The provision establishes the legal basis for control of income-tax authorities and operational mechanics. Key practitioner aspects: (i) authority hierarchy clarity; (ii) procedural compliance; (iii) constitutional safeguards (Articles 14, 21 -- equality before law / personal liberty); (iv) appellate / writ remedy availability for procedural violations. The 2025 Act preserves the substantive 1961 framework while modernising terminology and incorporating post-2020 faceless administration architecture.
PRACTITIONER RELEVANCE
Compliance with this provision is mandatory for any tax administration interaction. Procedural violations may give rise to writ jurisdiction under Articles 226 / 32 of the Constitution. Assessment-level review through CIT(A) / NFAC / ITAT / High Court appellate routes available. CBDT circulars / instructions provide operational guidance.
CROSS-REFERENCES