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.... of Income-tax or Joint Commissioner of Income-tax or Additional Commissioner of Income-tax who is authorised by the Board to exercise or perform all or any of the powers and functions conferred on, or assigned to, an Assessing Officer under this Chapter; (3) "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963;(54 of 1963). (4) "commodities....