Circular No. No.402/92/2006-MC (18 of 2011)

Shri M. C. Joshi appointed as Chairman, CBDT w.e.f. 1st August 2011

What this is

Circular No. No.402/92/2006-MC (18 of 2011) was issued by the Central Board of Direct Taxes on 1 August 2011. Its subject is Shri M. C. Joshi appointed as Chairman, CBDT w.e.f. 1st August 2011.

What it does

Records that Shri M. C. Joshi took over as Chairman, Central Board of Direct Taxes with effect from 1 August 2011, and that Shri K. Madhavan Nair joined as a Member of the Board. It sets out their service background, Shri Joshi belonging to the 1974 batch of the Indian Revenue Service and Shri Nair to the 1975 batch.

Why it was issued

It is a routine announcement of an appointment and gives no other reason.

Who it reaches

Officers of the Income-tax Department
Readers tracing who held office in the Board on a given date

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

Shri M. C. Joshi appointed as Chairman, CBDT w.e.f. 1st August 2011

No.402/92/2006-MC (18 of 2011)

Government of India / Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

New Delhi, dated the 1st August, 2011

PRESS RELEASE

Shri M. C. Joshi has taken over as Chairman, Central Board of Direct Taxes with effect from 1st August 2011. Shri Joshi belongs to the 1974 batch of the Indian Revenue Service. Earlier, he was Chief Commissioner of Income Tax, Uttaranchal, after having served in the Income Tax department in various capacities. He also served in the Directorate of Enforcement as Special Director. Shri Joshi has a Masters degree in Economics.

Shri K. Madhavan Nair has also joined as Member in the Central Board of Direct Taxes. He belongs to the 1975 batch of the IRS.

What to watch

This is a press release announcing appointments, not a circular, and it is not Board authority on any question of tax.
It contains no direction, clarification or relief of any kind.
Its only practical use is to identify the signatory or authority in office at the time of a contemporaneous order.
Nothing in it survives as an operative instruction.

Where you meet it

Practically never in a proceeding; at most in verifying who signed a Board document of that period.

← Circular No. 5/2011 · Circular No. No.402/92/2006-MC (17 of 2011) →

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.

Source: the Income Tax Department’s own published text — its page for this instrument.