Notification: S. O. 2117
Section(s) Referred: s. 120(1) ,s. 120(2)
Statute: INCOME TAX
Date of Issue: 4/9/1998
In exercise of the powers conferred on him by the Central Board of Direct Taxes under sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), and CBDT’s Notification No. 10678, dated 21st August, 1998, and in supersession of all existing orders, the Chief Commissioner of Income-tax, Pune, hereby directs that :
(1) The Commissioners of Income-tax (Appeals) specified in column (2) of the Schedule hereto annexed having their headquarters at the places specified in column 3 of the said Schedule, shall perform functions in respect of such territorial areas or of such incomes or classes of incomes or such classes of cases as assessed with the income-tax authorities specified in column 4 of the said Schedule.
(2) This notification shall come into force on and from September 7, 1998.
(3) The monetary limits specified in column 4 of the Schedule will cease to operate with effect from October 1, 1998.
SCHEDULE
(Referred to in Notification No. 10678, dated 21st August, 1998.)
Sl. No. Designation Headquarters Jurisdiction (1) (2) (3) (4)
1. CIT(A)-I, Pune Pune All the cases having assessed income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of :
(1) Commissioner of Income-tax-I, Pune. (2) All cases pertaining to TDS in respect of territorial area and class of persons within the jurisdiction of Addl. CIT/DCIT (TDS) Range, Pune. (3) All cases specifically assigned.
2. CIT(A)-II, Pune Pune All the cases having assessed income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of :
(1) Commissioner of Income-tax-II, Pune. (2) All cases pertaining to TDS in respect of territorial area and class of persons within the jurisdiction of Addl. CIT/DCIT (TDS) Range, Pune. (3) All cases specifically assigned.
3. CIT(A) Thane Thane All the cases having assessed income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of :
(1) Commissioner of Income-tax-II, Thane. (2) All cases pertaining to TDS in respect of territorial area and class of persons within the jurisdiction of Addl. CIT/DCIT (TDS) Range, Thane. (3) All cases specifically assigned.
4. CIT(A) Kolhapur All the cases having assessed Kolhapur income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of :
(1) Addl. CIT/Dy.CIT. Range-1, Kolhapur (2) Addl. CIT/Dy.CIT. Range-2, Kolhapur (3) Addl. CIT/Dy.CIT. Range-3, Kolhapur (4) Addl. CIT/Dy.CIT. Spl. Range-I, Kolhapur
(5) All cases pertaining to TDS in respect of territorial area and class of persons within the jurisdiction of Addl. CIT/DCIT (TDS) Range, Kolhapur (6) All cases specifically assigned.
5. CIT(A) Naisk Naisk All the cases having assessed income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of : Addl. CIT/(CD) IT, Range-2 Jalgaon
(2) All the cases having assessed income/loss above Rs. 1 lakh and assessed by the ACsIT/ ITOs under the Addl. CIT/ DCIT, Range-1, Nasik.
(3) All the cases assessed by the Addl. CIT/DCIT, Special Range-I, Nasik.
(4) All cases specifically assigned.
6. CIT(A) Aurangabad All the cases having assessed Aurangabad income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of : Addl. CIT/DCIT, Range-3 Aurangabad
(2) All the cases assessed by the Addl. CIT/DCIT, Special Range-2, Aurangabad
(3) All cases specifically assigned.
7. CIT(A)-I Nagpur All the cases having assessed Nagpur income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of : (1) Addl. CIT/DCIT Range-1 Nagpur. (2) Addl. CIT/DCIT. Special Range-1 Nagpur (3) All wards/circles located in the districts of Amravati Wardha and Yeotmal within the jurisdiction of Addl. CIT/DCIT, Akola Range Akola.
(4) All cases specifically assigned.
8. CIT(A)-II Nagpur All the cases having assessed Nagpur income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of : (1) Addl. CIT/DCIT Range-2 Nagpur. (2) Addl. CIT/DCIT. Special Range-2 Nagpur (3) All wards/circles located in the districts of Akola and Buldhana (under the jurisdiction of ITO Khamgaon) within the jurisdiction of Addl. CIT/DCIT, Akola Range, Akola. (4) All cases pertaining to TDS in respect of territorial area and class of persons within the jurisdiction of Addl. CIT/DCIT (TDS) Range, Nagpur. (5) All cases specifically assigned.
Note : The monetary limits specified in column 4 of the Schedule will cease to operate with effect from 1st October, 1998, as specified in para 3 of this office notification dated 4th September, 1998, pursuant to CBDT
Notification No. S.O. 714(E), dated 21st August, 1998 (G.O.I. Press Notifi cation No. 10678, dated 21st August, 1998.)
[CCIT/PN/Tech/CIT(A)/Juris.-I/1998-99/008]
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