ADDITIONAL COMMISSIONER ; DEPUTY COMMISSIONER

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What ADDITIONAL COMMISSIONER ; DEPUTY COMMISSIONER; ASSISTANT COMMISSIONER do as a income tax authorities? why they do exist when COMMISSIONER is there ?
please reply.
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Like Prime Minister cannot handle all the work load of different issues, he appoints different ministers which handle that particular section; like Chief Justice of India cannot handle all the cases of Supreme Court and hence appoint different benches; Like CEO of any company cannot handle all the issues of the company himself and has board of directors, like ..............

thank u very much sir.!

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