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<h1>Repeal of Section 125A removed Inspecting Assistant Commissioner's concurrent powers, directions, and status as Income-tax Officer</h1> Section 125A, originally inserted to permit the Commissioner to direct that powers of Income-tax Officers be exercised concurrently by an Inspecting Assistant Commissioner, set out that where concurrent jurisdiction was so conferred the Inspecting Assistant Commissioner could direct the officers, issue guidance to them (subject to an assessee's right to be heard before prejudicial instructions), and be treated as the Income-tax Officer for statutory references and appeals; the provision was subsequently amended and ultimately omitted by repeal in 1988, leaving no operative text in the Act.