Notification: S. O. 2116
Section(s) Referred: s. 120(1) ,s. 120(2) ,s. 246(2)
Statute: INCOME TAX
Date of Issue: 28/8/1998
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 the Income-tax Act, 1961 (43 of 1961), and the powers conferred on me by the Central Board of Direct Taxes, New Delhi, vide Notification No. 9565/F. No. 279/129/93-ITJ (Pt. II), dated July 5, 1994, and S. O. No, 504, dated July 5, 1994, and all other powers enabling me in this behalf and in partial modification of Notification No. 1/97-98, dated May 29, 1997, I, the Chief Commissioner of Income-tax, Calcutta, hereby direct that the Commissioner of Income-tax (Appeals)-VI, Calcutta, shall perform the functions in respect of such persons assessed to income-tax or wealth-tax or gift-tax or surtax or interest-tax or expenditure-tax or estate duty by the income-tax authorities/Assessing Officers specified in column 3 of the Schedule below as are aggrieved by any order mentioned in clauses (a) to (h) of sub-section (2) of section 246 of the Income-tax Act, 1961, clauses (a) to (e) of sub-section (1A) of section 23 of the Wealth-tax Act, 1957 (27 of 1957), clauses (a) to (e) of sub-section (1A) of section 22 of the Gift-tax Act, 1958 (18 of 1958), sub-section (1) of section 11 of the Companies (Profits) Surtax Act, 1964 (7 of 1964), sub-section (1) of section 15 of the Interest-tax Act, 1974 (45 of 1974), sub-section (1) of section 22 of the Expenditure-tax Act, 1987 (35 of 1987), and section 62 of the Estate Duty Act, 1953. This order will take effect from August 28, 1998.
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Designation of the Commis- Sl. No sioner of Income-tax Jurisdiction (Appeals)
1. Commissioner of Income- (a) All the Assessing Officers functioning tax (Appeals)-VI, Calcutta under the Deputy Commissioner of Income tax, Range-7, Calcutta.
[b) The Deputy Commissioner of Income-tax, Special Range-I, Calcutta, and/or all the Assessing Officers subordinate to the Deputy Commissioner of Income-tax, Special Range-1, Calcutta.
(c) All the Assessing Officers functioning under the Deputy Commissioner of Income-tax Range 22, Calcutta,