Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - 85/2013 - Income Tax Act, 1961

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Jurisdictional delegation of income-tax powers to the Large Taxpayer Unit commissioner, with authorised written sub-delegation to subordinate officers. Notification under section 120(1) and (2) designates the Commissioner of Income-tax (Large Taxpayer Unit) Kolkata to exercise powers under the Income-tax Act, including Chapters XVII-B and XVII-BB, in respect of specified classes of cases, persons and incomes where a consent for the LTU scheme has been given and specified payments have been made; it authorises written delegation by the Commissioner to Additional/Joint Commissioners and further sub-delegation to Assessing Officers within the Schedule's specified classes and exclusions.

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Provisions expressly mentioned in the judgment/order text.

Jurisdictional delegation of income-tax powers to the Large Taxpayer Unit commissioner, with authorised written sub-delegation to subordinate officers.

Notification under section 120(1) and (2) designates the Commissioner of Income-tax (Large Taxpayer Unit) Kolkata to exercise powers under the Income-tax Act, including Chapters XVII-B and XVII-BB, in respect of specified classes of cases, persons and incomes where a consent for the LTU scheme has been given and specified payments have been made; it authorises written delegation by the Commissioner to Additional/Joint Commissioners and further sub-delegation to Assessing Officers within the Schedule's specified classes and exclusions.

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Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - 85/2013 - Income Tax Act, 1961

Jurisdictional delegation of income-tax powers to the Large Taxpayer Unit commissioner, with authorised written sub-delegation to subordinate officers.

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Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - 85/2013 - Income Tax Act, 1961

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Jurisdictional delegation of income-tax powers to the Large Taxpayer Unit commissioner, with authorised written sub-delegation to subordinate officers.

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