| - | "Commissioner competent to perform any function or functions.-In respect of any function to be performed by a Commissioner under any provision of this Act, in relation to an assessee, the Commissioner referred to therein shall,- |
| (a) | - | in a case where only one Commissioner has jurisdiction over such assessee, be such Commissioner ; |
| (b) | - | in a case .... To read the full section download the app from Google Play store
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