Jurisdiction of income-tax authorities

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..... (2) The Board may, by notification in the Official Gazette, authorise any income-tax authority to assign jurisdiction to all, or any of, the other income-tax authorities, who are subordinate to it, for the exercise of the powers and performance of the functions. (3) The income-tax authorities shall exercise all, or any of, the powers and perform all, or any of, the functions conferred on, or assig .....

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..... y the Board, may direct two or more Assessing Officers (whether of same rank or not) to exercise and perform, concurrently, the powers and functions conferred on, or assigned to, them. (8) The Assessing Officer being lower in rank shall follow the directions of the Assessing Officer being higher in rank, if two or more Assessing Officers of different class have been directed under sub-section (7) .....

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