SECTION 120 OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – JURISDICTION OF – COMMISSIONER OF INCOME-TAX (CENTRAL)
NOTIFICATION NO. 26/2013 [F.NO.187/18/2012 (ITA.I)], DATED 28-3-2013
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby :-
(a) directs that the Commissioner of Income-tax specified in column#(2) of the Schedule below, having his headquarter at the place specified in the corresponding entry in column#(3) of the said Schedule, shall exercise the powers conferred upon him under the said Act and perform the functions in respect of such cases or classes of cases of persons or classes of persons specified in the corresponding entries in column#(4) of the said Schedule and in respect of all incomes or classes of income thereof;
(b) authorises the Commissioner of Income-tax specified in column (2) of the Schedule to issue orders in writing for the exercise of the powers and performance of the functions by the Additional Commissioner or Joint Commissioner of Income-tax, who is subordinate to him, in respect of such cases or classes of cases of persons or classes of persons specified in the corresponding entries in column (4) of the said Schedule and in respect of all income or classes of income; and
(c) further authorises the Additional Commissioner or Joint Commissioner of Income-tax referred to in clause (b) of this notification, to issue orders in writing for the exercise of the powers and performance of the functions by the Assessing Officers, who are subordinate to him, in respect of such cases or classes of cases of persons or classes of persons specified in the corresponding entries in column#(4) of the said Schedule and in respect of all incomes or classes of income, in respect of which such Additional Commissioner or Joint Commissioner of Income-tax are authorised by the Commissioner of Income-tax under clause (b) of this notification.
SCHEDULE
|
S. No. |
Designation of the Income tax authority |
Jurisdiction |
|
|
(1) |
(2) |
(3) |
(4) |
|
1. |
Commissioner of Income-tax (Central), Bhopal | Bhopal | All cases assigned under section 127 of theIncome-tax Act, 1961 (43 of 1961). |
2. This notification shall come into force with effect from 1st April, 2013.
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