Section 120(1) and (2) of the Income-tax Act, 1961- Income-tax authorities - Jurisdiction of [31-07-2001]

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....persession, the Central Board of Direct Taxes hereby directs that the Directors General specified in column (2) of the Schedule hereto annexed, having their headquarter at the places specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of such territorial areas or of such persons or classes of persons or of such incomes or classes of incomes or of such cases or classes of cases in respect of which the Commissioners of Income-tax or the Directors of Income-tax specified in the corresponding entries in column (4) of the said Schedule having jurisdiction vested in them. This notification will come into force with effect from 1-8-2001. Schedule-II S.L.....

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....entral), Kolkata-II (iii) Commissioner of Income-tax (Central), Kolkata-III (iv) Commissioner of Income-tax (CIB), Kolkata (v) Director of Income-tax (Investigation), Kolkata (vi) Commissioner of Income-tax (CIB), Bhubaneswar (vii) Director of Income-tax (Investigation) Bhubaneswar (viii) Director of Income-tax (Investigation), Guwahati 5. Director General of Income Tax (Investigation), Ahmedabad Ahmedabad (i) Commissioner of Income-tax (Central), Ahmedabad-I (ii) Commissioner of Income-tax (Central), Ahmedabad-II (iii) Commissioner of Income- tax (CIB), Ahmedabad (iv) Director of Income-tax (Investigation), Ahmedabad 6. Director General of Income Tax Pune (i) Commissioner of Income-tax (Ce....

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....(ii) Commissioner of Income-tax (CIB), Hyderabad (iii) Director of Income-tax (Investigation), Hyderabad 12. Director General of Income Tax (Investigation); Patna Patna (i) Commissioner of Income-tax (Central), Patna (ii) Commissioner of Income-tax (CIB), Patna (iii) Director of Income-tax (Investigation), Patna ^2[13. Director General of Income-tax (Investigation), Bhopal Bhopal (i) Director of Income-tax (Investigation), Bhopal (ii) Commissioner of Income-tax (Central), Bhopal] 14. Director General of Income Tax (Investigation), Lucknow Lucknow (i) Commissioner of Income-tax (Central), Kanpur (ii) Commissioner of Income- tax (CIB), Kanpur (iii) Director of Income-tax (Investigation), K....