Section 256 is the substantive equivalent of 1961 s. 135 -- the provision dealing with power of certain income-tax authorities within Chapter XIV (Tax Administration) framework. Critical for operational tax administration; defines…
256
ITA 2025 · Section 256
Section 256 — - POWER OF CERTAIN INCOME-TAX AUTHORITIES
Section 256 is the substantive equivalent of 1961 s. 135 -- the provision dealing with power of certain 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: Power of certain income-tax authorities is part of the foundational tax administration framework under Chapter XIV. The provision establishes the legal basis for power of certain 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