Power of higher authorities
132. (1) Any income-tax authority, above the rank of Assessing Officer, shall have all the powers that an Assessing Officer has under this Code for making enquiries on any issue in a proceeding pending with the authority.
(2) The subordinate officer shall cease to exercise the power to hold the enquiry referred to in sub-section (1) in respect of the issue, while the superior officer exercises the power therein.
