Income Tax – concurrent jurisdiction of officers
Board has authorized Chief Commissioners and Director-General of Incometax to issue orders, in writing, for the exercise of powers and performance of functions concurrently by all the Assessing Officers subordinate to him with any other Assessing Officer or Assessing Officers ( whether subordinate to him or not) in respect of-
(i) issue of intimation and refund under sub-section (1) of section 143 in cases assessed or assessable with the Assessing Officers subordinate to the Chief Commissioner of Income-tax or, the Director-General of Income-tax ;
(ii) rectification under section 154 in respect of such intimation.
NOTIFICATION NO. , Dated: October 10, 2006