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
INCOME-TAX
NOTIFICATION NO. 66/2014,
Dated: November 13, 2014
S.O.2907 (E) 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.
SCHEDULE
|
Sl. No. |
Designation |
Headquarters |
Income-tax Authorities |
|
(1)
|
(2)
|
(3)
|
(4)
|
| 1 | Principal Chief Commissioner of Income-tax, Andhra Pradesh | Hyderabad | Commissioner of Income-tax (Appeals), Hyderabad- 1 to 12
Commissioner of Income-tax (Appeals), Kurnool Commissioner of Income-tax (Appeals), Guntur- 1 and 2 Commissioner of Income-tax (Appeals), Tirupati Commissioner of Income-tax (Appeals), Vijayawada Commissioner of Income-tax (Appeals), Rajahmundry Commissioner of Income-tax (Appeals), Visakhapatnam-1 to 3 |
| 2 | Principal Chief Commissioner of Income-tax, Bihar and Jharkhand | Patna | Commissioner of Income-tax (Appeals), Patna- 1 to 3
Commissioner of Income-tax (Appeals), Muzzafarpur Commissioner of Income-tax (Appeals), Bhagalpur Commissioner of Income-tax (Appeals), Ranchi Commissioner of Income-tax (Appeals), Dhanbad Commissioner of Income-tax (Appeals), Jamshedpur Commissioner of Income-tax (Appeals), Hazaribagh |
| 3 | Principal Chief Commissioner of Income-tax, Delhi | Delhi | Commissioner of Income-tax (Appeals), Delhi- 1 to 44 |
| 4 | Principal Chief Commissioner of Income-tax, Gujarat | Ahmedabad | Commissioner of Income-tax (Appeals), Ahmedabad- 1 to 13
Commissioner of Income-tax (Appeals), Gandhinagar Commissioner of Income-tax (Appeals), Vadodara- 1 to 5 Commissioner of Income-tax (Appeals), Surat- 1 to 4 Commissioner of Income-tax (Appeals), Valsad Commissioner of Income-tax (Appeals), Rajkot- 1 to 3 Commissioner of Income-tax (Appeals), Jamnagar |
| 5 | Principal Chief Commissioner of Income-tax, Karnataka and Goa | Bengaluru | Commissioner of Income-tax (Appeals),Bengaluru- 1 to 14
Commissioner of Income-tax (Appeals), Mysore Commissioner of Income-tax (Appeals), Davanagere Commissioner of Income-tax (Appeals), Gulbarga Commissioner of Income-tax (Appeals), Panaji- 1 and 2 Commissioner of Income-tax (Appeals), Belgaum Commissioner of Income-tax (Appeals), Mangalore Commissioner of Income-tax (Appeals), Hubli |
| 6 | Principal Chief Commissi | Kochi | Commissioner of Income-tax (Appeals), Kochi- 1 to 4
Commissioner of Income-tax (Appeals), Thrissur Commissioner of Income-tax (Appeals), Thiruvananthapuram Commissioner of Income-tax (Appeals), Kottayam Commissioner of Income-tax (Appeals), Kozhikode |
| 7 | Principal Chief Commissioner of Income-tax, Madhya Pradesh and Chhattisgarh | Bhopal | Commissioner of Income-tax (Appeals), Bhopal- 1 to 3
Commissioner of Income-tax (Appeals), Indore- 1 to 3 Commissioner of Income-tax (Appeals), Gwalior Commissioner of Income-tax (Appeals), Jabalpur- 1 and 2 Commissioner of Income-tax (Appeals), Ujjain Commissioner of Income-tax (Appeals), Raipur- 1 and 2 Commissioner of Income-tax (Appeals), Bilaspur |
| 8 | Principal Chief Commissioner of Income-tax, Mumbai | Mumbai | Commissioner of Income-tax (Appeals), Mumbai- 1 to 60 |
| 9 | Principal Chief Commissioner of Income-tax, Nagpur | Nagpur | Commissioner of Income-tax (Appeals), Nagpur- 1 to 4 |
| 10 | Principal Chief Commissioner of Income-tax , North East Region | Guwahati | Commissioner of Income-tax (Appeals), Guwahati- 1 and 2
Commissioner of Income-tax (Appeals), Jorhat Commissioner of Income-tax (Appeals), Shillong Commissioner of Income-tax (Appeals), Dibrugarh |
| 11 | Principal Chief Commissioner of Income-tax, North West Region | Chandigarh | Commissioner of Income-tax (Appeals), Chandigarh- 1 and 2
Commissioner of Income-tax (Appeals), Panchkula Commissioner of Income-tax (Appeals), Karnal Commissioner of Income-tax (Appeals), Faridabad Commissioner of Income-tax (Appeals), Gurgaon- 1 to 3 Commissioner of Income-tax (Appeals), Rohtak Commissioner of Income-tax (Appeals), Hisar Commissioner of Income-tax (Appeals), Ludhiana- 1 to 5 Commissioner of Income-tax (Appeals), Jalandhar- 1 and 2 Commissioner of Income-tax (Appeals), Patiala Commissioner of Income-tax (Appeals), Amritsar- 1 and 2 Commissioner of Income-tax (Appeals), Bhatinda Commissioner of Income-tax (Appeals), Jammu Commissioner of Income-tax (Appeals), Shimla Commissioner of Income-tax (Appeals), Palampur |
| 12 | Principal Chief Commissioner of Income-tax, Odisha | Bhubaneswar | Commissioner of Income-tax (Appeals), Bhubaneswar- 1 to 3
Commissioner of Income-tax (Appeals), Cuttack Commissioner of Income-tax (Appeals), Sambalpur |
| 13 | Principal Chief Commissioner of Income-tax, Pune | Pune | Commissioner of Income-tax (Appeals), Pune- 1 to 13
Commissioner of Income-tax (Appeals), Kolhapur- 1 and 2 Commissioner of Income-tax (Appeals), Thane- 1 to 3 Commissioner of Income-tax (Appeals), Nasik- 1 to 3 Commissioner of Income-tax (Appeals), Aurangabad- 1 and 2 |
| 14 | Principal Chief Commissioner of Income-tax, Rajasthan | Jaipur | Commissioner of Income-tax (Appeals), Jaipur- 1 to 5
Commissioner of Income-tax (Appeals), Alwar Commissioner of Income-tax (Appeals), Udaipur- 1 and 2 Commissioner of Income-tax (Appeals), Ajmer Commissioner of Income-tax (Appeals), Kota Commissioner of Income-tax (Appeals), Jodhpur- 1 and 2 Commissioner of Income-tax (Appeals), Bikaner |
| 15 | Principal Chief Commissioner of Income-tax, Tamil Nadu | Chennai | Commissioner of Income-tax (Appeals), Chennai- 1 to 19
Commissioner of Income-tax (Appeals), Puducherry Commissioner of Income-tax (Appeals), Coimbatore- 1 to 3 Commissioner of Income-tax (Appeals), Madurai- 1 to 3 Commissioner of Income-tax (Appeals), Tiruchirappalli- 1 and 2 Commissioner of Income-tax (Appeals), Salem |
| 16 | Principal Chief Commissioner of Income-tax, Uttar Pradesh (East) | Lucknow | Commissioner of Income-tax (Appeal), Lucknow- 1 to 4
Commissioner of Income-tax (Appeal), Faizabad Commissioner of Income-tax (Appeal), Allahabad Commissioner of Income-tax (Appeal), Varanasi Commissioner of Income-tax (Appeal), Gorakhpur Commissioner of Income-tax (Appeal), Bareilly Commissioner of Income-tax (Appeal), Moradabad Commissioner of Income-tax (Appeal), Haldwani |
| 17 | Principal Chief Commissioner of Income-tax, Uttar Pradesh (West) and Uttarakhand | Kanpur | Commissioner of Income-tax (Appeals), Kanpur- 1 to 4
Commissioner of Income-tax (Appeals), Agra- 1 and 2 Commissioner of Income-tax (Appeals), Ghaziabad Commissioner of Income-tax (Appeals), Noida- 1 and 2 Commissioner of Income-tax (Appeals), Meerut Commissioner of Income-tax (Appeals), Aligarh Commissioner of Income-tax (Appeals), Muzaffarnagar Commissioner of Income-tax (Appeals), Dehradun |
| 18 | Principal Chief Commissioner of Income-tax, West Bengal and Sikkim | Kolkata | Commissioner of Income-tax (Appeals), Kolkata- 1 to 25
Commissioner of Income-tax (Appeals), Siliguri Commissioner of Income-tax (Appeals), Jalpaiguri Commissioner of Income-tax (Appeals), Asansol Commissioner of Income-tax (Appeals), Durgapur Commissioner of Income-tax (Appeals), Burdwan |
2. This notification shall come into force with effect from the 15th day of November, 2014.
F. No.279/Misc./66/2014-SO (ITJ)
(Priyanka Singh
OSD (ITJ), CBDT
