Jurisdiction of income-tax authorities.

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..... ections as the Board may issue for the exercise of the powers and performance of the functions by all or any of those authorities. (2) The directions of the Board under sub-section (1) may authorise any other income-tax authority to issue orders in writing for the exercise of the powers and performance of the functions by all or any of the other income-tax authorities who are subordinate to .....

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..... -tax authority as may be assigned to him by the Board. (6) The Chief Commissioner, if authorised by the Board, may direct two or more Assessing Officers (whether of same rank or not) to exercise and perform the powers and functions conferred on or assigned to them concurrently and the Assessing Officer lower in rank shall follow the directions of the Assessing Officer who is higher in rank. .....

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