6. (1) Subject to the provisions of this Ordinance,- ¹[* * *] ²[(aa) the Directors-General of Inspection shall perform the following functions, namely:- (i) carry out inspection of income tax cases; (ii) investigate or cause investigation to be carried out in respect of cases involving leakage of revenue or evasion of taxes; (iii) carry out audit of cases or offices involving income tax revenues only; (iv) furnish annual report about the working of income tax offices dealing with revenue matters to the Board by the thirty first day of December following the end of the financial year to which it relates; and (v) such other functions as may be assigned to them by the Board;] ³[(aaa) the Director General of Central Intelligence Cell shall perform the following functions, namely:-(i) carry out intelligence works to gather information about taxpayers;(ii) analyse information gathered through intelligence work vis-a-vis concerned income tax records;(iii) detect tax evasions, concealments of income and offences as described in chapter XXI of Income Tax Ordinance, 1984;(iv) carry out investigations to prove tax evasion or concealment or any other irregularities relating to taxes and to collect evidences in support of tax offences or tax frauds for recovery of tax with penalty and to suggest prosecutions in fit cases;(v) to carry out functions as authorised by any other law.](b) the Commissioners ⁴[, the Commissioners (Appeals)] and the Appellate Joint Commissioners shall perform their functions in respect of such areas, or such persons or classes of persons, or such cases or classes of cases, or such incomes or classes of incomes, as the Board may assign to them; ⁵[(bb) the Commissioner (Large Taxpayer Unit) shall perform his functions in respect of such areas, or such persons or classes of persons, or such cases or classes of cases or such incomes or classes of incomes, as the Board may assign to him;] (c) the Inspecting Joint Commissioners and the Deputy Commissioners of Taxes shall perform their functions in respect of such areas, or such persons or classes of persons, or such cases or classes of cases, or such incomes or classes of incomes as the Commissioner to whom they are subordinate may assign to them; and (d) other income-tax authorities shall perform such functions as may be assigned to them by the income-tax authority to whom they are subordinate. (2) (a) Any area or other jurisdiction or function assigned to an income-tax authority under sub-section (1) may be modified or varied, or may be transferred to any other income-tax authority with respect to areas, persons or classes of persons, or cases or classes of cases, or proceeding or classes of proceedings; (b) any such transfer as is referred to in clause (a) may be made at any stage of the proceedings and further proceedings may be commenced from the stage at which such transfer takes place. (3) Where more income-tax authorities than one have been assigned the same functions in respect of any area, or persons or classes of persons, or cases or classes of cases, or incomes or classes of incomes, they shall perform those functions in accordance with such allocation or distribution of work as the authority assigning the functions may make. (4) The powers of the Board, Commissioners and Deputy Commissioners of Taxes, to assign any case to any authority, or to transfer any case from one authority to another, or to perform any function or functions under this section, shall include the power in respect of all or any proceedings relating to such case; and except as provided in sub-section (5), no such assignment, transfer or performance of functions shall be called in question by or before any court or other authority. (5) Any person aggrieved by any order passed under this section may, within thirty days of such order, make a representation- (a) to the Inspecting Joint Commissioner if the order was passed by a Deputy Commissioner of Taxes; (b) to the Commissioner the Commissioners (Appeals) if the order was passed by an Inspecting Joint Commissioner; and (c) to the Board if the order was passed by a Commissioner; and any order passed on such representation shall be final.