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Instructions/directions issued by Central Board of Revenue---Binding on Assessing Officers and all other Tax Authorities performing administrative functions, but not on assessee and Appellate Authorities---Central Board of Revenue is an apex Authority in the hierarchy of Federal Tax Administration, but not a forum competent to adjudicate upon matters requiring interpretation of statute nor has any role in respect of judicial or quasi-judicial functions.Central Board of Revenue (Now FBR) is an apex Authority in the hierarchy of Federal Tax Administration and has been vested with the powers to appoint the Income-tax Authorities under section 4 of the Income Tax Ordinance, 1979, and to assign and confer the jurisdiction on the Income-tax Authorities under section 5 of the Income Tax Ordinance...
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