Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 269B(2)] [Section 269B] [Entire Act] Union of India - Subsection Section 269B(2)(a) in The Income Tax Act, 1961 (a)in a case where such property is situate within the local limits of the jurisdiction of only one competent authority, be such competent authority;