https://www.taxtmi.com/acts?id=10910 Any income-tax authority above the rank of Assessing Officer has all the powers of an Assessing Officer to make enquiries on any issue in a pending proceeding, and the subordinate officer must cease to exercise the enquiry power on that issue while the superior officer exercises it. en-us Thu, 20 Aug 2009 13:00:51 +0530 Thu, 20 Aug 2009 13:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10910 Any income-tax authority above the rank of Assessing Officer has all the powers of an Assessing Officer to make enquiries on any issue in a pending proceeding, and the subordinate officer must cease to exercise the enquiry power on that issue while the superior officer exercises it. Act-Rules Bills Thu, 20 Aug 2009 13:00:51 +0530 https://www.taxtmi.com/acts?id=10910