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....sses of persons or the same incomes or classes of income or the same cases or classes of cases, they shall have concurrent jurisdiction, subject to any orders which the Board may make for the distribution and allocation of the work to be performed."  2.  Omitted vide Section 33 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Jurisdiction o....