Jurisdiction of Income Tax Officer maintained in rural stations to avoid transfer and file movement when income threshold changes. The Board directed that where moffusil stations have no Assistant Commissioner/Deputy Commissioner, the Income Tax Officer will continue to exercise jurisdiction over cases already under his charge even if the returned or last assessed income rises into the higher bracket that would otherwise bring the matter within an Assistant Commissioner/Deputy Commissioner's work area; the instruction is administrative, limited to cases already under ITO jurisdiction, and takes effect from 1.4.99.