Jurisdiction delegation under section 120: Chief Commissioner at Bengaluru to exercise Commissioner's powers after publication. Notification under Section 120(1) and (2) of the Income-tax Act delegates to the Chief Commissioner, Centralised Processing Centre, Bengaluru, the powers and functions in respect of the territorial area, persons, incomes or cases for which the Commissioner of Income-tax, Centralised Processing Centre, Bengaluru, has jurisdiction. The delegation mirrors the Commissioner's jurisdiction and is effective from publication in the Official Gazette.
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 delegation under section 120: Chief Commissioner at Bengaluru to exercise Commissioner's powers after publication.
Notification under Section 120(1) and (2) of the Income-tax Act delegates to the Chief Commissioner, Centralised Processing Centre, Bengaluru, the powers and functions in respect of the territorial area, persons, incomes or cases for which the Commissioner of Income-tax, Centralised Processing Centre, Bengaluru, has jurisdiction. The delegation mirrors the Commissioner's jurisdiction and is effective from publication in the Official Gazette.
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