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of <h1>Section 130A Income Tax Act determined officer jurisdiction before complete omission in 1988</h1> Section 130A of the Income Tax Act, 1961 originally dealt with determining which Income-tax Officer was competent to perform functions under the Act when multiple officers had jurisdiction over an assessee. The provision specified that in cases of single jurisdiction, that officer would act; in cases of concurrent jurisdiction, the Board would empower specific officers or the Commissioner would assign functions through orders. The section underwent amendments in 1967 and 1975 before being completely omitted in 1988 through the Direct Tax Laws Amendment Act, 1987.
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