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<h1>Section 123 Income Tax Act 1961 jurisdictional provisions for Inspecting Assistant Commissioners removed in 1988</h1> Section 123 of the Income Tax Act, 1961, originally established jurisdiction provisions for Inspecting Assistant Commissioners, allowing them to perform functions across designated areas, persons, income classes, or cases as directed by the Commissioner. The provision included mechanisms for work distribution when multiple officers had overlapping jurisdictions through concurrent authority and Commissioner-issued orders. The section underwent significant amendments, being first substituted in 1967 to expand jurisdictional scope and later completely omitted in 1988, effectively removing these specific jurisdictional provisions from the Act.