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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>Income tax Officer jurisdiction: rules designate which officer performs tax functions when single or concurrent jurisdiction exists.</h1> Section 130A originally specified that the Income tax Officer competent to perform any function regarding an assessee is the sole officer where only one has jurisdiction, and where two or more have concurrent jurisdiction the officer empowered by the Board or assigned by order of the Commissioner or Inspecting Assistant Commissioner performs the function; the provision was later amended and omitted.

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