Jurisdiction allocation under tax law permits delegation of income tax powers to subordinate officers for assigned cases. The notification designates the Commissioner of Income tax (Central), Bhopal, to exercise statutory powers over all cases assigned under the relevant tax provision and authorises a delegation chain whereby the Commissioner may issue written orders empowering Additional or Joint Commissioners to exercise those powers, and those Additional or Joint Commissioners may further issue written orders empowering Assessing Officers subordinate to them to exercise and perform the delegated powers for the same classes of cases and incomes.