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of <h1>Section 122 Income Tax Act jurisdictional provisions for Appellate Assistant Commissioners completely omitted in 1987</h1> Section 122 of the Income Tax Act, 1961 originally established jurisdiction provisions for Appellate Assistant Commissioners, allowing the Board to direct their functions regarding specific areas, persons, classes of persons, incomes, or income classes. The provision included mechanisms for work distribution when multiple commissioners were assigned overlapping jurisdictions. However, this section was completely omitted through the Direct Tax Laws Amendment Act, 1987, effective April 1, 1988, removing these jurisdictional provisions from the Income Tax Act.
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