Section(s) Referred: s. 120(1) ,s. 120(2) ,s. 127
Statute: INCOME TAX
Date of Issue: 20/8/1999
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Commissioner of Income-tax (Central), Patna shall :
(i) have jurisdiction over all such cases or classes of cases as may be assigned to him in terms of section 127 of the Income-tax Act, for the purpose of the co-ordinated investigation;
(ii) function under the control and supervision of the Director General of Income-tax (Investigation), East, Calcutta.
[F. No. 187/1/99-ITA-I]