Sec.2(7A)-Demarcation of jurisdiction of AOs.

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.... as assessing officer. The designation of the ITO(Group A) and the IAC was also changed by the aforesaid Amendment Act. Consequently jurisdiction of the 3 categories of assessing officers was clearly demarcated vide chairman's D.O.Letter F.No.DIR(Hqrs)GH/88-89/3012-3 dated 15th April, 1988. The basis followed for demarcation of jurisdiction was the amount of income or loss shown in the return pend....