CBDT directs that the Chief Commissioner (Administration), Calcutta, having his headquarters at Calcutta, shall also have jurisdiction in respect of the territorial area of the State of Sikkim u/s 120(1) - S.O.243(E) - Income Tax Act, 1961
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Jurisdiction extension: assigns territorial area to Chief Commissioner (Administration) under income-tax statute, subject to future notifications. The notification assigns territorial jurisdiction over the State of Sikkim to the Chief Commissioner (Administration) headquartered at Calcutta under the Income-tax statute, conditions the Chief Commissioner's performance on any future notifications issued under other statutory provisions, and specifies the commencement of the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Jurisdiction extension: assigns territorial area to Chief Commissioner (Administration) under income-tax statute, subject to future notifications.
The notification assigns territorial jurisdiction over the State of Sikkim to the Chief Commissioner (Administration) headquartered at Calcutta under the Income-tax statute, conditions the Chief Commissioner's performance on any future notifications issued under other statutory provisions, and specifies the commencement of the notification.
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