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

INCOME-TAX

NOTIFICATION NO. 70/2014

Dated: November 13, 2014

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 – I 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),
Ahmedabad
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),
Bengaluru
Bengaluru (iii) Principal Commissioner /
Commissioner of Income-tax
(Central), Bengaluru
Bengaluru
3. Director General of
Income-tax
(Investigation), Bhopal
Bhopal (iv) Principal Commissioner/
Commissioner of Income-tax
(Central), Bhopal
Bhopal
4. Director General of
Income-tax
(Investigation),
Chandigarh
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), Chennai
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),
Hyderabad
Hyderabad (ix) Principal Commissioner /
Commissioner of Income-tax
(Central), Hyderabad
Hyderabad
7. Director General of
Income-tax
(Investigation), Jaipur
Jaipur (x) Principal Commissioner /
Commissioner of Income-tax
(Central), Jaipur
Jaipur
8. Director General of
Income-tax
(Investigation), Kochi
Kochi (xi) Principal Commissioner/
Commissioner of Income-tax
(Central), Kochi
Kochi
9. Director General of
Income-tax
(Investigation), Kolkata
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), Lucknow
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), Patna
Patna (xvii) Principal Commissioner/
Commissioners of Income-tax
(Central), Patna
Patna
12. Director General of
Income-tax
(Investigation), Pune
Pune (xviii) Principal Commissioner/
Commissioner of Income-tax
(Central), Pune
Pune
(xix) Principal Commissioner /
Commissioner of Income-tax
(Central), Nagpur
Nagpur

SCHEDULE-II

Sl. No.
Chief Commissioner of
Income-tax (Central)
Head
Quarters
Principal Commissioner/
Commissioner of Income-tax(
Central)
Head Quarters
(1)
(2)
(3)
(4)
(5)
1. Chief Commissioner of
Income-tax (Central),
Delhi
Delhi (i) Principal Commissioner/ Commissioner of Income-tax
(Central), Delhi – 1
Delhi
(ii) Principal Commissioner/Commissioner of Income-tax
(Central), Delhi – 2
Delhi
(iii) Principal Commissioner /Commissioner of Income-tax
(Central), Delhi – 3
Delhi
2. Chief Commissioner of
Income-tax (Central),
Mumbai – 1
Mumbai (iv) Principal Commissioner /Commissioner of Income-tax
(Central), Mumbai – 1
Mumbai
(v) Principal Commissioner /Commissioner of Income-tax
(Central), Mumbai – 2
Mumbai
(vi) Principal Commissioner /Commissioner of Income-tax
(Central), Mumbai – 3
Mumbai
3. Chief Commissioner of
Income-tax (Central),
Mumbai – 2
Mumbai (vi) Principal Commissioner /Commissioner of Income-tax
(Central), Mumbai – 3
Mumbai
(vii) Principal Commissioner/Commissioner of Income-tax
(Central), Mumbai – 4
Mumbai

F.No.187/37/2014 (ITA-I)

(Deepshikha Sharma)
Director to the Government of India

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