Department of Revenue is said to have unnecessarily pitched itself against CBDT and CBEC. If one were to believe IRS officers, the department is said to be indulging in micro-management of their functioning in gross violation of the Government of India's Allocation of Business Rules, 1961. According to the central government rules, the role of DoR (Department of Revenue) is restricted to dealing with matters concerning the CBDT and CBEC. Apparently, it has no powers to exercise any supervision or control over the boards or any of its attached offices. This was also confirmed by the report of the Tax Administration Reform Commission (TARC), appointed by the government to review the tax administration system. The TARC report says, "The DoR has no power to administer direct or indirect tax and its functions in respect of these acts are restricted to replying to questions thereof of the Parliament. The DoR has also no role in the administration of the Indian Revenue Service, income tax, or customs or central excise." To assert their right to freedom of operation, several IRS officers assembled on July 22 in Mumbai to discuss the DoR's alleged interference in "operational matters" which, they believe, have "hurt the morale" of several officials in the Income-tax department. At this emergency meeting which was called after an officer received a transfer order following an advance tax notice on a large bank, the officers passed a resolution to draw the attention of the finance ministry and Prime Minister's Office to the functioning of the DoR. Instead of being a facilitator which is the job of the DoR, it is said to be indulging in micro-management - in daily operations like tax assessment, transfers, and postings. "We have differences with revenue secretary Adhia's views aired during the video conferences he holds on Saturdays," an IRS officer said.