law: Expenditure-Tax Act, 1987 
  6. Tax authorities 
   13  [(1) Every Director General of Income-tax,
  
  Chief Commissioner of Income-tax, Director of Income-tax, Commissioner of
  
  Income-tax, Commissioner of Income-tax (Appeals), 14[Additional
  
  Director of Income-tax, Additional Commissioner of Income-tax,] 15[Joint
  
  Director of Income-tax, Joint Commissioner of Income-tax,] Deputy Director of
  
  Income-tax, Deputy Commissioner of Income-tax, Assistant Director of
  
  Income-tax, Assistant Commissioner of Income-tax, Income-tax Officer, Tax
  
  Recovery Officer and Inspector of Income-tax shall have the like powers and
  
  perform the like functions under this Act as he has and performs under the
  
  Income-.tax Act, and for the exercise of his powers and the performance of his
  
  functions, his jurisdiction under this Act shall be the same as he has under
  
  the Income-tax Act.]
  (2) All officers and persons employed in the
  
  execution of this Act shall observe and follow the orders, instructions and
  
  directions of the Board:
  Provided  that no such orders, instructions or
  
  directions shall be issued- 
  (a) so as to require any tax authority to make
  
  a particular assessment or to dispose of a particular case in a particular
  
  manner; or
  (b) so as to interfere with the discretion of
  
  the Commissioner (Appeals) in the exercise of his appellate functions.
  (3) Every 16[Assessing] Officer
  
  employed in the execution of this Act shall observe and follow the orders,
  
  instructions and directions issued for his guidance by the 17[Director
  
  General or Director or by the Chief Commissioner or Commissioner] or by the 14[Additional
  
  Commissioner of Income-tax or] 18[Joint] Commissioner within whose
  
  jurisdiction he performs his functions.