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    <title>Delegation of Concurrent Powers to the Commissioner of Income Tax, CPC Bengaluru for Rectification of Mistakes U/s 154 and Issuance of Notices U/s 156 of IT Act, 1961.</title>
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    <description>The Commissioner of Income-tax, Centralized Processing Centre, Bengaluru is empowered under section 120 to rectify apparent mistakes under section 154 and to issue demand notices under section 156 in cases where orders were passed via the AO-CPC interface, covering specified territorial areas, persons, cases and all income classes; the Commissioner may delegate these powers in writing to Additional/Joint Commissioners, who may further delegate to Assessing Officers, and the notification is effective from Gazette publication.</description>
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