Jurisdiction of Commissioners of Income-tax u/s 121.

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..... comes or classes of income or of such cases or classes of cases as the Board may direct. Thus the power to confer jurisdiction is exclusively vested with the Board by the Notification under section 121 issued by the Board. 2. Instances have however come to the notice of the Board, where certain circles have been created/deleted by the Commissioners under their own power without simultaneously get .....

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