NOTIFICATION NO. 308/2006, DATED 27-10-2006
In supersession of all earlier notifications/orders and consequent to order No.112 of 2006 in F. No. A-22011/3/2006-AD.VI, dated 14-8-2006 and in exercise of powers conferred by sub-section (1)&(2) of Section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby directs that the Commissioners of Income-tax specified in column (2) of the Schedule below, having their headquarters at the places specified in the corresponding entries in column (3) of the said schedule, shall exercise the powers and perform the functions in respect of any appeal filed by cases or class of cases of persons specified in column (5) and falling within the jurisdiction of the Income-tax authorities specified in column (4). This jurisdictional change will apply to all the pending appeals as on date.
SCHEDULE
| Sl. No. | Charge of the Commissioner of Income-tax (Appeals) | Headquarters
|
Jurisdiction of the Income-tax Authorities | Cases of the class of the cases of the persons |
| 1 | 2 | 3 | 4 | 5 |
| 1. | Commissioner of Income-tax Appeals) -V, Bangalore. | Bangalore | 1. Commissioner of Income-tax, Mysore and | All cases.
|
| 2. Commissioner of Income-tax- V, Bangalore | ||||
| 3. Commissioner of Income-tax (TDS), Bangalore | ||||
| 2. | Commissioner of Income-tax (Appeals), Hubli | Hubli | Commissioner of Income-tax, Hubli and Commissioner of Income-tax, Davangere. | All cases |
2. This Notification shall take effect from the date of issue.
[F. No. 279/Misc.-130/2006-ITJ]
