https://www.taxtmi.com/circulars?id=9245 Conferral of concurrent jurisdiction on a higher tax officer does not automatically divest the assessing officer of his powers; the assessing officer retains primary jurisdiction until a subsequent order withdraws powers. The higher officer may, by order, withdraw or reassign all or some powers or particular cases to allocate work. When the assessing officer makes assessments, applicable procedural safeguards require that proposed variations beyond the prescribed threshold be forwarded as a draft to the taxpayer, and related procedural provisions apply. en-us Sat, 20 Jan 1979 00:00:00 +0530 Fri, 03 Jun 2011 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9245 Conferral of concurrent jurisdiction on a higher tax officer does not automatically divest the assessing officer of his powers; the assessing officer retains primary jurisdiction until a subsequent order withdraws powers. The higher officer may, by order, withdraw or reassign all or some powers or particular cases to allocate work. When the assessing officer makes assessments, applicable procedural safeguards require that proposed variations beyond the prescribed threshold be forwarded as a draft to the taxpayer, and related procedural provisions apply. Circulars Income Tax Sat, 20 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9245