Jurisdiction of ITOs.

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....oard had occasion to review the present system of allocating jurisdiction of Income-tax officers. In the present system, pattern of jurisdiction is based on individual Income-tax officer. 2. It has....

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.... have both scrutiny and summary assessments. Scrutiny assessments will generally be those of company cases over Rs.25,000, others over Rs.1 lakh and also cases completed under summary during the previ....