Revision of the jurisdiction orders in respect of Cs.I.T.(A)/AACs.

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....gnment of assessment work by the Commissioners under section 125 or 125A to the IACs. It is noticed that sometimes such proposals are received late much after the creation of the Wards/Circles or assignment of assessment work to the IAC and the suggestion is made for giving retrospective effect to the revised jurisdiction order of the Board. We have been advised that in law retrospective effect ca....