SECTION 120(1) AND (2) OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – JURISDICTION OF – SUPERSESSION OF NOTIFICATION NO. SO 777(E), DATED 11-10-1990
NOTIFICATION NO. 66/2014 [F. NO. 279/MISC./66//2014-SO (ITJ)]/SO 2907 (E), DATED 13-11-2014
In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 120 of the Income-tax Act, 1961, and in supersession of the notification of the Government of India, Ministry of Finance, Central Board of Direct Taxes, dated 11th October, 1990 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii) number S.O. 777 (E) dated the 11th October, 1990 except as respect of things done or omitted to be done before such notification, the Central Board of Direct Taxes hereby authorises the Principal Chief Commissioners of Income-tax specified in column (2) of the Schedule annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, to issue orders in writing for the exercise of the powers and performance of the functions by all or any of the income-tax authorities specified in the corresponding entries in column (4) of the said Schedule who are subordinate to them in respect of such territorial areas or of such persons or classes of persons or of such incomes of classes of income or of such cases or classes of cases as may be specified in such order :
Provided that no such orders, shall be issued so as to interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate functions.
2. This notification shall come into force with effect from the 15th day of November, 2014.