Notification No 285/2006, dated 10-10-2006
S.O. No. 1743 (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 authorises every Chief Commissioner of Income-tax and Director-General of Income-tax to issue orders, in writing, for the exercise of powers and performance of functions concurrently by all the 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 (1) of section 143 of the Income-tax Act,1961 in cases assessed or assessable with the Assessing Officers subordinate to the Chief Commissioner of Income-tax or, as the case may be, the Director-General of Income-tax ;
(ii) rectification under section 154 of the Income-tax Act,1961 in respect of such intimation.
