Central Board of Direct Taxes directs that the Commissioner of Income-tax (Central), Patna have jurisdiction over all such cases or classes of cases as may be assigned to him u/s 120(1)(2) - S. O. 675(E) - Income Tax Act, 1961

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Jurisdiction assignment for coordinated tax investigations establishes delegated investigative authority subject to supervisory control. The Board directs that the Commissioner of Income-tax (Central), Patna, shall have jurisdiction over all cases or classes of cases assigned to him for the purpose of coordinated investigation and shall function under the control and supervision of the Director-General of Income-tax (Investigation), East, Calcutta, thereby centralizing investigative authority under specified administrative oversight.

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Jurisdiction assignment for coordinated tax investigations establishes delegated investigative authority subject to supervisory control.

The Board directs that the Commissioner of Income-tax (Central), Patna, shall have jurisdiction over all cases or classes of cases assigned to him for the purpose of coordinated investigation and shall function under the control and supervision of the Director-General of Income-tax (Investigation), East, Calcutta, thereby centralizing investigative authority under specified administrative oversight.

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Central Board of Direct Taxes directs that the Commissioner of Income-tax (Central), Patna have jurisdiction over all such cases or classes of cases as may be assigned to him u/s 120(1)(2) - S. O. 675(E) - Income Tax Act, 1961

Jurisdiction assignment for coordinated tax investigations establishes delegated investigative authority subject to supervisory control.

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Central Board of Direct Taxes directs that the Commissioner of Income-tax (Central), Patna have jurisdiction over all such cases or classes of cases as may be assigned to him u/s 120(1)(2) - S. O. 675(E) - Income Tax Act, 1961

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Jurisdiction assignment for coordinated tax investigations establishes delegated investigative authority subject to supervisory control.

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