Commissioner competent to perform any function or functions

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..... or functions. 1 11AA. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.] ------------------------- Notes:- 1. Before omission, section 11AA, as inse .....

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..... missioner ; ( b ) in a case where two or more Commissioners have concurrent jurisdiction over such assessee, be the Commissioner empowered to perform such function by the Board." - - statute, s .....

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