Jurisdiction of Commissioner of Income-tax (Central) established for coordinated investigations under board directive with supervisory oversight. The Central Board directs that the Commissioner of Income-tax (Central), Patna shall have jurisdiction over cases or classes of cases assigned to him for co-ordinated investigation, and that he shall function under the control and supervision of the Director General of Income-tax (Investigation), East, Calcutta, thereby establishing both investigatory remit and administrative oversight by official notification.