https://www.taxtmi.com/acts?id=3997 Section 130A originally specified that the Income tax Officer competent to perform any function regarding an assessee is the sole officer where only one has jurisdiction, and where two or more have concurrent jurisdiction the officer empowered by the Board or assigned by order of the Commissioner or Inspecting Assistant Commissioner performs the function; the provision was later amended and omitted. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 25 Jun 2025 14:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3997 Section 130A originally specified that the Income tax Officer competent to perform any function regarding an assessee is the sole officer where only one has jurisdiction, and where two or more have concurrent jurisdiction the officer empowered by the Board or assigned by order of the Commissioner or Inspecting Assistant Commissioner performs the function; the provision was later amended and omitted. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3997