SECTION 120 OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - JURISDICTION OF - COMMISSIONER OF INCOME-TAX (CENTRAL)

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..../18/2012 (ITA.I)], DATED 28-3-2013 In exercise 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 below, having his headquarter at the place specified in the corresponding entry in column (3) of the said ....

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.... further authorises the Additional Commissioner or Joint Commissioner of Income-tax referred to in clause (b) of this notification, to issue orders in writing for the exercise of the powers and performance of the functions by the Assessing Officers, who are subordinate to him, in respect of such cases or classes of cases of persons or classes of persons specified in the corresponding entries in co....