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of <h1>New CBDT Notification Empowers Additional and Joint Commissioners as Assessing Officers from November 15, 2014.</h1> Notification No. 64/2014, issued by the Central Board of Direct Taxes, supersedes the previous Notification No. S.O. 889(E) dated 17th September 2001. It authorizes Additional Commissioners or Joint Commissioners of Income-tax to perform the functions of Assessing Officers in designated areas or for specified persons, incomes, or cases. This authority is granted by senior tax officials through various notifications dated between 22nd October 2014 and 12th November 2014. The notification takes effect from 15th November 2014.
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