Post-independence, Shri Herat Choudhury was appointed Commissioner of both Income Tax and Customs & Central Excise. The post of ITO Sylhet was also shifted to Shillong. In 1952, the post of Commissioner of Income Tax, Assam was transferred to Calcutta as an additional charge held by the Commissioner of Income Tax (Central), Calcutta and re-designated as Commissioner of Income Tax, Assam, Tripura & Manipur (the princely states of Tripura and Manipur were merged with the Indian Union on 15th October 1949). In 1957, the post of Commissioner of Income Tax, Assam with headquarters at Shillong, was revived and Shri K. D. Dholakia was appointed to the post. The post was placed under the administrative control of the Chief Commissioner of Income Tax, Patna. In May 1979, Shri B M Sharma joined as the first Commissioner of Income Tax (Appeals) at Guwahati pursuant to the creation of the cadre of CIT (Appeals) in 1978.