Powers of assessing officer

This query is : Resolved 

06 September 2013 as per my knowledge, ITO can assess the assessee having income less than Rs. 1500000. if so then what are the powers of ACIT and JCIT and under which section.

06 September 2013 Refer to below link:

http://www.incometaxindia.gov.in/ccit/cbdt.asp


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