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....aws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "1[Income-tax Officer competent to perform any function or functions. 130A. In respect of any function to be performed by an Income-tax Officer under any provision of this Act in relation to an assessee, the Income-tax Officer referred to therein shall, - (a) in a case where only one Income-tax Officer has jurisdict....