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

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....STRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NOTIFICATION NO. 83/2013 DATED 25-10-2013 S.O.3251(E) - In exercise of the powers conferred by sub-sections (1) and (2) of Section 120 of the Income-tax Act, 1961 (43 of 1961), ^1[the Central Board of Direct Taxes hereby directs that Chief Commissioner specified in column (2) of the Schedule below], having his Headq....