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Notification: 821
Section(s) Referred: s. 120(1) ,s. 246(2)
Statute: INCOME TAX
Date of Issue: 31/3/2000
In exercise of the powers conferred on me by sub-section (1) of section 120 of the Income-tax Act, 1961. and by the Notification No. 8478 (F. No. 279/121/89-ITJ), dated 27th October, 1989, issued by the Central Board of Direct Taxes, New Delhi, in this behalf under the said section, I, the Chief Commissioner of Income-tax, Kanpur, hereby direct that the Commissioner of Income-tax (Appeals) specified in column 1 of the Schedule below shall perform the functions in respect of such persons assessed to income-tax or surtax or interest-tax or gift-tax or wealth-tax in Wards, Circles and Special Ranges specified in column 2 of the Schedule below as are aggrieved by any of the orders mentioned in clauses (a) to (h) of sub section (2) of section 246 of the Income-tax Act, 1961, in sub-section (1) of section 11 of the Companies (Profits) Surtax Act, 1964 (7 of 1964), in section 22 of the Interest-tax Act, 1974, in sub-section (1A) of section 23 of the Wealth-tax Act, 1957, and sub-section (1A) of section 22 of the Gift-tax Act, 1958, and also in respect of such persons or classes of persons as the Board has directed or may direct in future in accordance with the relevant provisions of the aforementioned sections of the aforementioned Acts.
Consequently all the appeals in respect of persons assessable in Ward/ Circle/Special Range specified in column 2 of the Schedule below, which were hitherto pending with any other Commissioner of Income-tax (Appeals), will also stand transferred to the Commissioner of Income-tax (Appeals) mentioned in column 1 opposite the Wards/Circles/Special Range of the Schedule below with effect from 10-4-2000. SCHEDULE ——- Sl. Charge of CIT (Appeals) Ward/Circle/Range in the jurisdiction No. with headquarters ——-
1. Commissioner of Income-tax 1. Addl./Joint CIT, Central Range. Kanpur. (Appeals)-I, Kanpur.
2. Addl./Joint CIT, Range-3, Kanpur.
3. Addl./Joint CIT, Spl. Range, Kanpur. 2. Commissioner of Income-tax 1. Addl./Joint CIT, Range-1, Kanpur. (Appeals)II, Kanpur.
2. Addl./Joint CIT, Range-2, Kanpur.
3. Addl./Joint CIT, Range-4, Kanpur. ——-
This notification will come into force with effect from 10-4-2000.
[F. No. CCIT/KNP/S&P/20/1999-2000]
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