U/s 120 of the Income Tax Act 1961 - Direction made by CBDT to income-tax authority to exercise the powers and perform functions and also jurisdiction as specified.

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....REVENUE CENTRAL BOARD OF DIRECT TAXES (Income-tax) NOTIFICATION No. 53/2014 New Delhi, dated the 22nd October, 2014 S.O. 2755 - In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income-Tax Act, 1961 (43 of 1961) and in supersession of notification of the Government of India, Central Board of Direct Taxes, number S.O. 888(E), dated the 17th September, 2001, ....

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.... (3) Chief Commissioner of Delhi Income-tax (Exemptions) Delhi * Commissioner of Income-tax (Exemptions), Ahmedabad * Commissioner of Income-tax (Exemptions), Bangalore * Commissioner of Income-tax (Exemptions), Bhopal * Commissioner of Income-tax (Exemptions), Chandigarh * Commissioner of Income-tax (Exemptions), Chennai * Commissioner of Income-tax (Exemptions), Delhi * Commissi....