Adjudication allocation: mid-value show cause matters to jurisdictional taxpayer services; joint commissioner may assign cases to adjudication deputies. Adjudications under sections 73 and 74 within the prescribed mid-range shall be finalised by the jurisdictional Deputy Commissioner, Taxpayer Services; the Joint Commissioner of Taxpayer Services will determine and formally allocate additional matters to Deputy Commissioner (Adjudication) posts in specified districts considering pendency and pecuniary limits, and must intimate affected taxpayers of any reassignment.