Delegation of Concurrent Powers to the Commissioner of Income Tax, CPC Bengaluru for Rectification of Mistakes U/s 154 and Issuance of Notices U/s 156 of IT Act, 1961.

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.... New Delhi, the 27th October, 2025 S.O. 4901(E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby: - (a) directs that the Commissioner of Income-tax specified in column (2) of the Schedule hereto annexed, having his headquarter at the place specified in the corresponding entry ....

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....ry in column (4) of the said Schedule and in respect of all income or classes of income thereof; (b) authorizes the Commissioner of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions by the Additional Commissioners or Joint Commissioners of Income-tax, who are subordinate to him, in respect of such territorial a....