Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O. 889(E), dated 17-9-2001 - 64/2014 - Income Tax Act, 1961

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Jurisdiction of Income tax Authorities: Additional and Joint Commissioners empowered to exercise Assessing Officer functions for authorised areas and cases. The Central Board of Direct Taxes, exercising powers under clause (b) of sub-section (4) of section 120 of the Income-tax Act, directs that Additional Commissioners of Income-tax and Joint Commissioners of Income-tax shall exercise the powers and perform the functions of Assessing Officers for territorial areas, persons or classes of persons, incomes or classes of incomes, and cases or classes of cases for which they have been authorised by the Principal Chief Commissioner, Chief Commissioner, Director General, Principal Commissioner or Commissioner of Income-tax.

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Jurisdiction of Income tax Authorities: Additional and Joint Commissioners empowered to exercise Assessing Officer functions for authorised areas and cases.

The Central Board of Direct Taxes, exercising powers under clause (b) of sub-section (4) of section 120 of the Income-tax Act, directs that Additional Commissioners of Income-tax and Joint Commissioners of Income-tax shall exercise the powers and perform the functions of Assessing Officers for territorial areas, persons or classes of persons, incomes or classes of incomes, and cases or classes of cases for which they have been authorised by the Principal Chief Commissioner, Chief Commissioner, Director General, Principal Commissioner or Commissioner of Income-tax.

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Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O. 889(E), dated 17-9-2001 - 64/2014 - Income Tax Act, 1961

Jurisdiction of Income tax Authorities: Additional and Joint Commissioners empowered to exercise Assessing Officer functions for authorised areas and cases.

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Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O. 889(E), dated 17-9-2001 - 64/2014 - Income Tax Act, 1961

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Jurisdiction of Income tax Authorities: Additional and Joint Commissioners empowered to exercise Assessing Officer functions for authorised areas and cases.

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