Report No. 12
134. Authority competent to take or continue certain proceedings.-
(1) For the purposes of sections 260, 265, 267(2), 271 and 272 [section 33(2), earlier part, section 33(4), section 33A, section 33B(1), section 66(1), section 66(2), section 66(3), section 66(5) section 66(7)] the Commissioner referred to therein shall, in relation to an assessee, be the Commissioner having for the time being jurisdiction over the assessee.
(2) For the purposes of sections 230 to 239 and 275 [sections 33(5) and 46] the Income-tax Officer referred to therein shall, in relation to an assessee, be the Income-tax Officer having for the time being jurisdiction over the assessee.
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