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of <h1>Commissioner Appeals jurisdiction removed after Board directed overlapping territorial income distribution powers omitted 1988</h1> Section 121A of the Income Tax Act, 1961 was originally inserted in 1978 to establish jurisdiction of Commissioners (Appeals). The provision empowered the Board to direct which areas, persons, classes of persons, incomes, or classes of income would fall under each Commissioner's jurisdiction. When multiple Commissioners were assigned overlapping jurisdictions, the Board could issue orders for work distribution and allocation. This section was subsequently omitted in 1988 through the Direct Tax Laws (Amendment) Act, removing these jurisdictional provisions from the Income Tax Act.
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