Jurisdictional allocation of income-tax commissioners assigns districts and taxpayer categories to specified commissioners under amended notification. Substitution of Schedule I entries reallocates commissionerates in Uttar Pradesh: Ghaziabad (Ghaziabad, Bulandshahr), New Okhla Industrial Development Authority (Gautam Buddha Nagar), and Meerut (Meerut, Baghpat). Each commissioner's jurisdiction covers (a) non company residents deriving non business/non profession income, (b) non company taxpayers with principal place of business in the area deriving business/profession income, and (c) companies registered under the Companies Act with registered office in the area. The amendment is effected under section 120 of the Income tax Act and takes effect from 1st July, 2011.
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Provisions expressly mentioned in the judgment/order text.
Jurisdictional allocation of income-tax commissioners assigns districts and taxpayer categories to specified commissioners under amended notification.
Substitution of Schedule I entries reallocates commissionerates in Uttar Pradesh: Ghaziabad (Ghaziabad, Bulandshahr), New Okhla Industrial Development Authority (Gautam Buddha Nagar), and Meerut (Meerut, Baghpat). Each commissioner's jurisdiction covers (a) non company residents deriving non business/non profession income, (b) non company taxpayers with principal place of business in the area deriving business/profession income, and (c) companies registered under the Companies Act with registered office in the area. The amendment is effected under section 120 of the Income tax Act and takes effect from 1st July, 2011.
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