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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Concurrent jurisdiction allows Inspecting Assistant Commissioner to exercise and direct Income-tax Officers' powers and functions.</h1> Concurrent jurisdiction allowed the Commissioner to direct the Inspecting Assistant Commissioner to exercise powers and functions of an Income-tax Officer; Income-tax Officers were required to follow directions and guidance from the Inspecting Assistant Commissioner, with a prohibition on issuing instructions prejudicial to the assessee without an opportunity to be heard, and statutory references or approval requirements adapting to the Inspecting Assistant Commissioner when he performed Income-tax Officer functions.

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