SECTION 120(1) AND (2) OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – JURISDICTION OF – SUPERSESSION OF NOTIFICATION NO. SO 822(E), DATED 23-8-2001
NOTIFICATION NO. 70/2014 [F. NO. 187/37/2014 (ITA-I)]/SO 2915(E), DATED 13-11-2014
[AS CORRECTED BY NOTIFICATION NO.72/2014 [F.NO.187/37/2014(ITA.I)]/SO 2944(E), DATED 20-11-2014 AND NOTIFICATION 81/2015 [F.NO.187/37/2014 (ITA.I)]/SO 2858(E), DATED 19-10-2015]
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India, Central Board of Direct Taxes number S.O.822(E), dated the 23rd August, 2001 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 23rd August, 2001, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby,—
| (a) | directs that the Director General of Income-tax or the Chief Commissioner of Income-tax specified in column (2) of the Schedule -1 or II annexed to this notification, as the case may be (hereinafter referred to as the “said Schedules”) or the Principal Commissioner/Commissioner of Income-tax specified in column (4) of the said Schedules or Joint Commissioners of Income-tax or Assessing Officers, shall continue to exercise powers and perform the functions as stipulated in the said Act, in respect of such persons or classes of persons or such incomes or classes of incomes or such cases or classes of cases in which the said Income-tax authorities have been exercising powers and performing the functions on the basis of jurisdiction assigned by any order passed under the said Act on the date of publication of this notification, till such jurisdiction is revoked; | |
| (b) | directs that the Director General of Income-tax or the Chief Commissioner of Income-tax specified in column (2) of the said Schedules or the Principal Commissioner/Commissioner of Income-tax specified in column (4) of the said Schedules or Joint Commissioners of Income-tax subordinate to them, shall exercise powers and perform the functions as stipulated in the said Act in respect of such cases or classes of cases or such persons or classes of persons, assigned to Assessing Officers subordinate to them, under section 127 of the said Act, from the date of publication of this notification; | |
| (c) | authorises the Director General of Income-tax or the Chief Commissioner of Income-tax specified in the said Schedules, or the Principal Commissioner/Commissioner of Income-tax specified in column (4) of the said Schedules, to issue orders in writing, vesting jurisdiction to exercise powers and perform functions of an Assessing Officer as defined under clause (7A) of section 2 of the said Act, to the Deputy Commissioner of Income-tax or Assistant Commissioner of Income-tax or Income-tax Officer who are subordinate to them. |
2. This notification shall come into force with effect from the 15th day of November, 2014
SCHEDULE – I
| Sl. No | Director General of Income-tax (Investigation) | Headquarters | Principal Commissioner/Commissioner of Income-tax (Central) | Headquarters |
| (1) | (2) | (3) | (4) | (5) |
| 1. | Director General of Income-tax(Investigation),Gujarat | Ahmedabad | (i) Principal Commissioner /Commissioner of Income-tax (Central), Ahmedabad | Ahmedabad |
| (ii) Principal Commissioner/Commissioner of Income-tax (Central), Surat | Surat | |||
| 2. | Director General of Income-tax (Investigation),Karnataka and Goa | Bengaluru | (iii) Principal Commissioner /Commissioner of Income-tax (Central), Bengaluru | Bengaluru |
| 3. | Director General of Income-tax (Investigation),Madhya Pradesh and Chhattisgarh | Bhopal | (iv) Principal Commissioner/Commissioner of Income-tax (Central), Bhopal | Bhopal |
| 4. | Director General of Income-tax (Investigation),North West Region | Chandigarh | (v) Principal Commissioner /Commissioner of Income-tax (Central), Ludhiana | Ludhiana |
| (vi) Principal Commissioner /Commissioner of Income-tax (Central), Gurgaon | Gurgaon | |||
| 5. | Director General of Income-tax (Investigation),Tamil Nadu and Puducherry | Chennai | (vii) Principal Commissioner /Commissioner of Income-tax (Central), Chennai – 1 | Chennai |
| (viii) Principal Commissioner /Commissioner of Income-tax (Central), Chennai – 2 | Chennai | |||
| 6. | Director General of Income-tax (Investigation),Andhra Pradesh, Odisha and Telangana | Hyderabad | (ix) Principal Commissioner /Commissioner of Income-tax (Central), Hyderabad | Hyderabad |
| 7. | Director General of Income-tax (Investigation),Rajasthan | Jaipur | (x) Principal Commissioner /Commissioner of Income-tax (Central), Jaipur | Jaipur |
| 8. | Director General of Income-tax (Investigation),Kerala | Kochi | (xi) Principal Commissioner/Commissioner of Income-tax (Central), Kochi | Kochi |
| 9. | Director General of Income-tax (Investigation),West Bengal, Sikkim and North East Region | Kolkata | (xii) Principal Commissioner/Commissioner of Income-tax (Central), Kolkata -1 | Kolkata |
| (xiii) Principal Commissioner /Commissioner of Income-tax (Central), Kolkata – 2 | Kolkata | |||
| (xiv) Principal Commissioner /Commissioner of Income-tax (Central), Kolkata – 3 | Kolkata | |||
| 10. | Director General of Income-tax (Investigation),Uttar Pradesh and Uttarakhand | Lucknow | (xv) Principal Commissioner /Commissioner of Income-tax (Central), Kanpur | Kanpur |
| (xvi) Principal Commissioner /Commissioner of Income-tax (Central),Lucknow | Lucknow | |||
| 11. | Director General of Income-tax (Investigation),Bihar and Jharkhand | Patna | (xvii) Principal Commissioner/Commissioners of Income-tax (Central), Patna | Patna |
| 12. | Director General of Income-tax (Investigation),Maharashtra (Except Mumbai) | Pune | (xviii) Principal Commissioner/Commissioner of Income-tax (Central), Pune | Pune |
| (xix) Principal Commissioner /Commissioner of Income-tax (Central), Nagpur | Nagpur |
SCHEDULE – II