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Under section 154 CBDT authorises all Commissioner of Income-tax and Director-General of Income-tax to issue orders regarding refund & rectification

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....Tax<br>Section 120<br>IT<br>Under section 154 CBDT authorises all Commissioner of Income-tax and Director-General of Income-tax to issue orders regarding refund & rectification Notification No 285/2....

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.... Assessing Officers subordinate to him with any other Assessing Officer or Assessing Officers ( whether subordinate to him or not) in respect of (i) issue of intimation and refund under sub-section (....