Proper officer assignment under Section 74A structures issuance of notices and orders within prescribed monetary tiers. The Board assigns Additional/Joint Commissioners, Deputy/Assistant Commissioners and Superintendents of Central Tax as proper officers to issue show cause notices and adjudicate under Section 74A and Section 122, prescribes tiered monetary limits by officer grade (including combined Central and Integrated Tax basis), clarifies determination of proper officer for subsequent statements and appellate reversals, excludes penalties when computing monetary competence, and aligns audit-commissionerate notices with the jurisdictional Central Tax Commissionerate.