TaxTMI 
TaxTMI 
Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities
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....(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 here to annexed, having his Headquarter at the place specified in the corresponding entry in column (3) of the said Schedule, shall exercise the powers conferred upon him under the Income-tax Act, 1961 (43....
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.... the corresponding entry in column (4) of the said Schedule; (c) further authorises the Additional Commissioners or Joint Commissioners 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, including powers under Chapters XVII-B and XVII-BB of the said Act, by the Assessing Officers, who are subor....
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....n the District of Purba (East) Medinipur); Chief Commissioner of Income-tax, Kolkata-3, Chief Commissioner of Income-tax, Kolkata-4 ( other than the District of Hooghly ); Chief Commissioner of Income-tax, Kolkata-5 (other than the Districts of Nadia and Murshidabad ); Chief Commissioner of Income-tax, Kolkata-6 (other than the state of Sikkim and other than the Districts of Darjeeling, Malda. Utt....
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....arge Taxpayer Unit scheme has been given and in which following payments have been made in financial year 2011-12 or any subsequent financial year : (a) advance tax of rupees Ten crores or more under the Income-tax Act, 1961; or (b) duties of excise in cash or current account of rupees five crore or more under the Central Excise Act, 1944; or (c) service tax in cash or current account of rupees....