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Notification: S.O.1490
Section(s) Referred: 120 ,120(1)
Statute: INCOME TAX
Date of Issue: 1/4/1988
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 in exercise of the powers conferred on me by Government of India, Central Board of Direct Taxes, New Delhi, Notification No. 7842 in f. No. 279/17/88-ITJ/S. O. 361 (E), dated 30th March, 1988, I, the Chief Commissioner of Income-tax (Administration), Calcutta, hereby:–
(a) direct that the Commissioners of Income-tax (Appeals) specified in the Schedule below shall perform their functions in respect of such territorial areas or of such persons or classes of persons or of such incomes or classes of incomes or of such cases or classes of cases in respect of which the said Commissioners of Income-tax (Appeals) were performing their functions immediately before the commencement of this notification by virtue of the jurisdiction vested in them under notifications issued by the Board from time to time;
(b) further direct that they shall exercise the powers and perform the functions of a Commissioner of Income-tax (Appeals) in respect of all orders passed by the income-tax authorities against whose order an appeal was lying with them prior to 1st April, 1988, notwithstanding the fact that the said income-tax authorities or the Ranges, or the Circles, or the Wards have been redesignated after 31st March, 1988, and as if the original notifications conferring jurisdiction on the said Commissioners of Income-tax (Appeals) referred to the new designations of the said income-tax authorities; and
(c) further direct that the said Commissioners of Income-tax (Appeals) shall perform their functions under this notification subject to any notification or order that may hereafter be issued by the Board or by me under section 124 or section 127 of the said Act.
——- Sl. No. Designation of the Commissioner of Income-tax (Appeals) ——- (1) (2) ——- 1. Commissioner of Income-tax (Appeals) I, Calcutta.
2. Commissioner of Income-tax (Appeals) II, Calcutta.
3. Commissioner of Income-tax (Appeals) III, Calcutta.
4. Commissioner of Income-tax (Appeals) VII, Calcutta.
5. Commissioner of Income-tax (Appeals) VIII, Calcutta.
6. Commissioner of Income-tax (Appeals) IX, Calcutta.
7. Commissioner of Income-tax (Appeals) X, Calcutta.
8. Commissioner of Income-tax (Appeals) XIV, Calcutta. ——-
2. This notification shall come into force on and from the first day of April, 1988.
[No. 7/88-89/No. CC(A)/2P/13/87-88]
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