Jurisdiction of income-tax authorities.

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....s the Board may issue for the exercise of the powers and performance of the functions by all or any of those authorities. (2) Any income-tax authority, being an authority higher in rank, may, if so directed by the Board, exercise the powers and perform the functions of an income-tax authority lower in rank and any such direction issued by the Board shall be deemed to be a direction issued under....

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....ns or limitations as specified therein-- (a) authorise any Principal Director General or Director General or Principal Director or Director to perform such functions of any other income-tax authority as may be assigned to him by the Board; (b) empower the specified income-tax authority to issue orders in writing that the powers and functions conferred on, or assigned to, the Asse....

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....s referred to in sub-sections (1), (2) and (3) may, wherever considered necessary or appropriate for the proper management of work, require two or more Assessing Officers (whether or not of the same class) to exercise and perform, concurrently, the powers and functions in respect of any area, or persons or classes of persons, or incomes or classes of income, or cases or classes of cases, and-- ....