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

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....ercise of the powers conferred 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 headquarters at the place specified in the corresponding entry in column (3) of the said Schedule, shall exercise the concur....

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....ntry in column (4) of the said Schedule; (b) authorizes the Commissioner of Income-tax specified in column (2) of the Schedule to issue orders in writing for the exercise of the powers and performance of the functions by the Additional Commissioners or Joint Commissioners of Income-tax, who are subordinate to him, in respect of such cases or classes of cases specified in the corresponding entry....

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....ew Delhi 1. All cases where the statement of tax deducted at source is liable to be furnished under Chapter XVII-B of the Income-tax Act, 1961 by the deductor. 2. All cases where the statement is liable to be furnished by the Pay and Accounts Officer or Treasury Officer or Cheque Drawing and Disbursing Officer or any other person by whatever name called to whom the deductor reports the tax....