https://www.taxtmi.com/circulars?id=9217 Jurisdiction over Commissioners of Income tax is conferred exclusively by the Board via notification under section 121. Commissioners must not create or delete administrative circles without prior reference to the Board because notifications cannot be given retrospective effect to regularise such changes; proposals for creation or deletion of circles should be submitted to the Board well in advance so the notification can be issued in time. en-us Thu, 14 Sep 1978 00:00:00 +0530 Fri, 03 Jun 2011 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9217 Jurisdiction over Commissioners of Income tax is conferred exclusively by the Board via notification under section 121. Commissioners must not create or delete administrative circles without prior reference to the Board because notifications cannot be given retrospective effect to regularise such changes; proposals for creation or deletion of circles should be submitted to the Board well in advance so the notification can be issued in time. Circulars Income Tax Thu, 14 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9217