Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities

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....rred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby:- (a) directs that the Commissioner of Income-tax specified in column (2) of the Schedule hereto annexed, having his headquarter at the place specified in the corresponding entry in column (3) of the said schedule, shall exercise the concurrent powers :- (i) of p....

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.... in respect of such territorial area or such cases or classes of cases or such persons or classes of persons specified in the corresponding entry in column (4) of the said Schedule and. in respect of all income or classes of income thereof; (b) authorized the Commissioner of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of ....

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.... of the said Schedule, in respect of which such Additional Commissioners or Joint Commissioners of Income-tax are authorized by the Commissioner of Income-tax under clause (b) of this notification. ^1[SCHEDULE Sl.No. Designation of Income-tax Authority Headquarters Jurisdiction (1) (2) (3) (4) 1 Commissioner of Income-tax, Centralised Processing Centre, Bengaluru ....