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of <h1>Income-Tax Officers Gain Concurrent Jurisdiction Except for Search Cases; Scrutiny Focuses on High-Value Assessments.</h1> The Board has revised the jurisdiction allocation for Income-tax officers (ITOs). Now, all ITOs at the headquarters of an Inspecting Assistant Commissioner (IAC) will have concurrent jurisdiction over all cases within their range, except search and seizure cases, which will be assigned by Commissioners. ITOs with concurrent jurisdiction will handle both scrutiny and summary assessments, with scrutiny focusing on company cases over Rs. 25,000 and others over Rs. 1 lakh. Scrutiny assessments will be allocated to senior ITOs to meet action plan targets. These changes are effective immediately, with a report due by June 30, 1985.
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