Notification No     :     160
Section(s) Referred   :                           s. 120(1) ,s. 120(2)
Date of Issue        :     30/6/2003
Notification No. 160 of 2003, dt 30th June, 2003.
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 Chief Commissioners of Income-tax, specified under column (2) of the Schedule-II (as so inserted by this notification) annexed to the notification No. S.O. 733(E) dated the 31st July, 2001 having headquarters at the places specified in the corresponding entries under column (3) of the said Schedule, shall exercise the powers and perform the functions during period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified in the corresponding entries under column (4) of Schedule II and makes the following amendments in the notification of the Government of India, in the Ministry of Finance, Department of Revenue, (Central Board of Direct Taxes), No. S.O. 733(E) dated the 31st July, 2001, namely:
2. In the said notification,-
(a) for the words “the Schedule”, the words and figure “the Schedule I” shall be substituted;
(b) for the words ‘the said Schedule’ the words and figure “the said Schedule I” shall be substituted;
(c) after the words and figures “this notification shall come into force with effect from lst August, 2001”, the following provisos shall be inserted, namely :
“Provided that the Chief Commissioners of Income-tax, specified under column (2) of the Schedule II hereto annexed, having their headquarters at places specified in the corresponding entries under column (3) of that Schedule, shall exercise the powers and perform the functions during the period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified in the corresponding entries under column (4) of Schedule II :
Provided further that the Chief Commissioners of Income-tax, referred to under column (2) of the Schedule II may authorise any Commissioner of Income-tax to exercise the powers and perform the functions during the period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified under column (4) in respect of which the Chief Commissioners of Income-tax specified in the corresponding entries under column (2) of the said Schedule having jurisdiction vested in them;
Provided also that the Commissioner of Income-tax, referred to in the second proviso may authorise any Joint Commissioner of Income-tax to exercise the powers and perform the functions during, the period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified under column (4) of Schedule II in respect of which the Chief Commissioners of Income-tax specified in the corresponding entries in column (2) of the said Schedule having jurisdiction vested in them;
Provided also that the Joint Commissioner of Income-tax, referred to in third proviso, may authorise any Assessing Officer, who is subordinate to him, to exercise the powers and perform the functions during the period beginning on or after the 1st July, 2003 in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified under column (4) of Schedule II in respect of which the Chief Commissioners of Income-tax specified in the corresponding entries in column (2) of the said Schedule having jurisdiction vested in them.”;
(d) after Schedule I, the following Schedule shall be inserted, namely :

                                      “SCHEDULE II
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Sl.  Chief Commissioners of Income-        Head          Income-tax authorities in respect of
No.  tax who shall exercise               Ouarters       which Chief Commissioners referred to
     jurisdiction in respect of                          in column 2 shall have jurisdiction
     permanent account number in
     respect of persons assessable
     by Income-tax authorities
     specified under column (4)
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(1)            (2)                          (3)                          (4)
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 1   Chief Commissioner of              Chandigarh        Chief Commissioners of Income-tax
     Income-tax, Chandigarh                               Amritsar, Ludhiana, Shimla, Panchkula,
                                                          Director General of Income-tax
                                                          (Investigation), Chandigarh.

 2   Chief Commissioner of                 Delhi          Chief Commissioners of Income-tax II
     Income-tax, Delhi-I                                  to XIII, Directors General of Income
                                                          tax (Investigation), (Central),
                                                          (Administration), (Vigilance),
                                                          (Systems), (International Taxation),
                                                          (Research).
 
 3   Chief Commissioner of                 Jaipur          Chief Commissioners of Jaipur Income-
     Income-tax,                                           tax, Jodhpur, Udaipur, Director
                                                           General of Income-tax (Investigation),
                                                           Jaipur.

 4   Chief Commissioner of                Ahmedabad        Chief Commissioners of Income-tax,
     Income-tax,                                           Ahmedabad-II, Ahmedabad-I, III, IV,
                                                           Surat, Baroda, Rajkot, Director
                                                           General of Income tax (Investigation),
                                                           Ahmedabad.

 5   Chief Commissioner of                 Mumbai          Chief Commissioners of Income-tax,
     Income-tax, Mumbai-I                                  Mumbai-II to XIII, Central I and II,
                                                           Director General of Income-tax
                                                           (Investigation), Mumbai.

 6   Chief Commissioner of                  Pune           Chief Commissioners of Income-tax,
     Income-tax, Pune                                      Thane, Nashik, Director General of
                                                           Income tax (Investigation), Pune.

 7   Chief Commissioner of                 Nagpur          Commissioners of Income-tax I to IV
     Income-tax, Nagpur                                    Nagpur.

 8   Chief Commissioner of                Bangalore        Chief Commissioners of Income-tax,
     Income-tax, Bangalore-I                               Bangalore-II, III, Hubli, Panaji and
                                                           Director General of Income-tax
                                                           (Investigation), Bangalore.

 9   Chief Commissioner of                  Cochin         Chief Commissioners of (Kochi)
     Income-tax, Cochin                                    Income-tax, Thiruvananthapuram,
                                                           Director General of Income tax
                                                           (Investigation), Cochin.

 10  Chief Commissioner of                 Chennai         Chief Commissioners of Income-tax,
     Income-tax, Chennai-I                                 Chennai-II to VI, Coimbatore, Madurai,
                                                           Tiruchirapalli, Director General of
                                                           Income-tax (Investigation), Chennai.
 
 11  Chief Commissioner of                Hyderabad        Chief Commissioners of Income-tax,
     Income-tax, Hyderabad-I                               Hyderabad-II, III, Vishakhapatnam,
                                                           Director General of Income-tax
                                                           (Investigation), Hyderabad.

 12  Chief Commissioner of                Bhubaneswar      Commissioners of Income-tax, Cuttack
     Income-tax, Bhubaneshwar                              Bhubaneswar and Sambalpur.
 
 13  Chief Commissioner of                 Kolkata         Chief Commissioners of Income-tax,
     Income-tax, Kolkata-I                                 Kolkata-II to XI, Durgapur, Director
                                                           General of Income-tax (Investigation),
                                                           Kolkata, DGIT (Exemptions).

 14  Chief Commissioner of                  Bhopal         Chief Commissioners of Income-tax,
     Income-tax, Bhopal                                    Raipur, Indore, Director General of
                                                           Income tax (Investigation), Bhopal.

 15  Chief Commissioner of                 Lucknow         Chief Commissioners of Income-tax,
     Income-tax, Lucknow                                   Allahabad, Bareilly, Director General
                                                           of Income-tax Investigation), Lucknow.

 16  Chief Commissioner of                 Kanpur          Chief Commissioners of Income-tax,
     Income-tax, Kanpur                                    Meerut, Dehradun.

 17  Chief Commissioner of                  Patna          Chief Commissioners of Income-tax,
     Income-tax, Patna                                     Patna-II, Ranchi, Director General of
                                                           Income-tax (Investigation), Patna.
 
 18  Chief Commissioner of                 Guwahati        Chief Commissioner of Income-tax,
     Income-tax, Guwahati                                  Shillong.
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This notification shall come into force w.e.f. 1st July, 2003.
F.No. 187/11/2003-ITA-I]

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