Jurisdiction of Income tax Authorities u/s 120(1) and (2) of IT Act - Supersession of Notification No. S.O.822(E), dated the 23rd August, 2001. - 70/2014 - Income Tax Act, 1961
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Jurisdiction of income-tax authorities continues and may be vested in subordinate officers, with specified office allocations following supersession. The notification supersedes S.O.822(E) and directs continuation of existing jurisdiction of specified income-tax authorities until revoked, requires specified Director Generals, Chief Commissioners and Principal Commissioners/Commissioners to exercise powers in respect of cases assigned to subordinate Assessing Officers, and authorises written orders vesting the jurisdiction and functions of an Assessing Officer in subordinate Deputy Commissioners, Assistant Commissioners or Income-tax Officers; schedules list the offices affected and notes record amendments.
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 of income-tax authorities continues and may be vested in subordinate officers, with specified office allocations following supersession.
The notification supersedes S.O.822(E) and directs continuation of existing jurisdiction of specified income-tax authorities until revoked, requires specified Director Generals, Chief Commissioners and Principal Commissioners/Commissioners to exercise powers in respect of cases assigned to subordinate Assessing Officers, and authorises written orders vesting the jurisdiction and functions of an Assessing Officer in subordinate Deputy Commissioners, Assistant Commissioners or Income-tax Officers; schedules list the offices affected and notes record amendments.
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