E-Assessment - CBDT directs that the Income-tax Authority having its headquarters at the place shall exercise and perform, concurrently, the powers and functions of the Assessing Officer

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....2019 (Income-tax) S.O. 3435(E).-In pursuance of the powers conferred by sub-sections (1), (2) and (5) of Section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Income-tax Authority specified in column (2) of Schedule below, having its headquarters at the place mentioned in column (3) of the said Schedule, shall exercise and perform, concur....