Notification: S. O. 2118
Section(s) Referred: s. 120(1) ,s. 120(2) ,s. 246(2)
Statute: INCOME TAX
Date of Issue: 18/9/1998
Consequent to the transfer of the charge of Commissioner of Income-tax (Appeals)-XIII, Calcutta, from the region of the Chief Commissioner of Income-tax, Calcutta to Mumbai, vide Board’s letter, vide F. No. A-11018/11/98-Ad. VII, dated 31st August, 1998, the said charge stands abolished with immediate effect.

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 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 and in supersession of all earlier notifications made in this behalf, except in respect of things done or omitted to be done before such supersession, I, the Chief Commissioner of Income-tax, Calcutta, hereby direct that the Commissioners of Income-tax (Appeals) of this region specified in column 2 of the Schedule attached hereto, shall perform their 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 thereof as are aggrieved by any orders 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.
Where an Income-tax Circle, Ward of D.C. Range or Special Range or part thereof stands transferred by this notification from one charge to another, appeals arising out of the assessments made in that Income-tax Ward/Circle/Special Range or part thereof and pending, immediately before the date from which this notification takes effect, therefore, the Commissioner of Income-tax (Appeals) from whose charge that particular Income-tax Ward/Circle/Special Range or part thereof is transferred, shall, from the date from which this notification takes effect, be transferred to and dealt with by the Commissioner of Income-tax (Appeals) to whom the said Ward/Circle/Special Range or part thereof is transferred.
This order will take effect from the date of the notification.
SCHEDULE Jurisdiction of the Commissioner of Income-tax (Appeals). ——- Sl. No. Designation of the Commis- Jurisdiction sioner of Income-tax (Appeals) ——- (1) (2) (3) ——- 1. Commissioner of Income-tax (a) All the Assessing Officers function- (Appeals)-I, Calcutta. ing under the Deputy Commissioner of Income-tax, Range-1, Calcutta. (b) The Deputy Commissioner of Income-tax, Special Range-11, Calcutta, and/or all the Assessing Officers subordinate to the Deputy Commissioner of Income-tax, Special Range-II, Calcutta. (c) The Deputy Commissioner of Income-tax, Special Range-22, Calcutta, and/or all the Assessing Officers subordinate to the Deputy Commissioner of Income-tax, Special Range-22, Calcutta. 2. Commissioner of Income-tax (a) All the Assessing Officers function- (Appeals)-VI, Calcutta. ing under the Deputy Commissioner of Income-tax, Range-7, Calcutta. (b) The Deputy Commissioner of Income-tax, Special Range-1, Calcutta, and/or all the Assessing Officers subordinate to the Deputy Commissioner of Income-tax, Special Range-1, Calcutta. (c) All the Assessing Officers function- ing under the Deputy Commissioner of Income-tax, Range-22, Calcutta. (d) The Deputy Commissioner of Income-tax, Special Range-2, Calcutta, and/or all the Assessing Officers subordinate to the Deputy Commissioner of Income-tax, Special Range-2, Calcutta. 3. Commissioner of Income-tax (a) All the Assessing Officers function- (Appeals)-VII, Calcutta. ing under the Deputy Commissioner of Income-tax, Range-13, Calcutta. (b) All the Assessing Officers function- ing under the Deputy Commissioner of Income-tax, Range-15, Calcutta. (c) All the Assessing Officers function- ing under the Deputy Commissioner of Income-tax, Range-21, Calcutta. (d) The Deputy Commissioner of Income-tax, Special Range-7, Calcutta, and/or all the Assessing Officers subordinate to the Deputy Commissioner of Income-tax, Special Range-7, Calcutta. (e) The Deputy Commissioner of Income-tax, Special Range-8, Calcutta, and/or all the Assessing Officers subordinate to the Deputy Commissioner of Income-tax, Special Range-8, Calcutta. 4. Commissioner of Income-tax (a) All the Assessing Officers function- (Appeals)-X, Calcutta. ing under: (i) Deputy Commissioner of Income-tax, Jalpaiguri Range, Jalpaiguri. (ii) Deputy Commissioner of Income-tax, Siliguri Range, Siliguri. (b) The Deputy Commissioner of Income-tax, Special Range-Jalpaiguri and/or all the Assessing Officers subordinate to the Deputy Commissioner of Income-tax, Special Range-Jalpaiguri. (c) The Deputy Commissioner of Income-tax, Special Range-10, Calcutta, and/or all the Assessing Officers subordinate to the Deputy Commissioner of Income-tax, Special Range-10, Calcutta. (d) The Deputy Commissioner of Income-tax, Special Range-21, Calcutta, and/or all the Assessing Officers subordinate to the Deputy Commissioner of Income-tax, Special Range-21, Calcutta. (e) All the Assessing Officers function- ing under the Deputy Commissioner of Income-tax, Range-6, Calcutta. 5. Commissioner of Income-tax (a) All the Assessing Officers function- (Appeals)-XII, Calcutta. ing under the Deputy Commissioner of Income-tax, Range-10, Calcutta. (b) All the Assessing Officers function- ing under the Deputy Commissioner of Income-tax, Range-11, Calcutta. (c) All the Assessing Officers function- ing under the Deputy Commissioner of Income-tax, Range-20, Calcutta. (d) The Deputy Commissioner of Income-tax, Special Range-12, Calcutta, and/or all the Assessing Officers subordinate to the Deputy Commissioner of Income-tax, Special Range-12, Calcutta. (e) The Assistant Commissioner of Income-tax (Investigation) Circle-II(1), Guwahati in respect of the specific case transferred by the Central Board of Direct Taxes to Calcutta. (f) All the Assessing Officers function- ing under the Deputy Director of Income- tax (Exemption), Calcutta. ——-
[No. AC/HQ/Planning/30/98-99]  

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