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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>CBDT Notification Defines Jurisdiction and Powers of Income-Tax Commissioners u/s 120(1) and (2) of Income-tax Act 1961.</h1> Notification No. 75/2009, dated 30-9-2009, issued by the Central Board of Direct Taxes, outlines the jurisdiction and powers of specified Commissioners of Income-tax under Section 120(1) and (2) of the Income-tax Act, 1961. The notification empowers these Commissioners to process income-tax returns, rectify apparent mistakes, call for information, declare returns as invalid or defective, adjust refunds against outstanding liabilities, and issue demand notices. It also authorizes Additional and Joint Commissioners, and Assessing Officers to perform these functions within specified jurisdictions. The notification is effective from its publication date in the official Gazette.