Income Tax Ordinance, 2001
Income Tax Ordinance, 2001 — Section 214: Income tax authorities to follow orders of the 4[Board]
3[214. Income tax authorities to follow orders of the 4[Board]. —(1) Subject to sub-section (2), all income tax authorities and other persons employed in the execution of this Ordinance shall observe and follow the orders, instructions and directions issued by the 5[Board].
(2)No orders, instructions or directions shall be given by the 6[Board] that will interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate function.]
This is the text of the provision as enacted. It is legal information, not legal advice, and it cannot account for the facts of your own matter. For advice on your situation, consult a verified advocate.