(1) The Commissioner, with the prior approval of the Board, may, by general or special order in writing, direct that in respect of all or any proceedings relating to specified cases or classes of cases or to a specified person or classes of persons within his jurisdiction, the powers and functions of any authority under this Act shall be exercised by the immediate superior income-tax authority of that authority.

(2) Any order issued under sub-section (1), any reference to the income-tax authority under this Act or any rule made thereunder shall be deemed to have been made to the immediate superior income tax authority.