TaxTMI 
TaxTMI 
Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O.1189(E), dated the 3rd December, 2001 and S.O.734 (E), dated the 31st July, 2001.
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...., except as respects things done or omitted to be done before such supersessions, the Central Board of Direct Taxes hereby, - (i) directs that the Directors General of Income-tax specified in column (2) of the Schedule annexed to this notification (hereinafter referred to as the "said schedule") or the Principal Director / Director of Income-tax specified in column (4) of the said Schedule shall exercise powers under Part - C (Powers) of Chapter XIII and corresponding provisions of Chapter XXI (Penalties imposable), Chapter XXII (Offences and Prosecutions) and other provisions incidental thereto of the said Act and perform the functions relating thereto in respect of the territorial areas of whole of India; (ii) directs that the Directors General of Income-tax specified in column (2) of the said Schedule or the Principal Director / Director of Income-tax specified in column (4) of the said Schedule shall exercise powers under all other provisions of the said Act, (other than the provisions mentioned in (i) above), and perform the functions relating thereto in respect of the territorial areas specified in the corresponding entries in column (6) of the said Schedule; (iii) a....
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.... (including any district carved out from these subsequently): (i) Kheda (ii) Nadiad (iii) Anand (iv) Mahisagar (v) Panchmahal (vi) Dahod (vii) Vadodara (viii) Chhota Udaipur (ix) Narmada (x) Surat (xi) Tapi (xii) Dang (xiii) Navsari (xiv) Valsad (xv) Bharuch 2 Director General of Income-tax (Investigation) Karnataka and Goa Bengaluru Principal Director/ Director of Income-tax (Investigation), Bengaluru Bengaluru Areas within the limits of revenue districts in the state of Karnataka (including any district carved out from these subsequently): (i) Bengaluru Urban (ii) Bengaluru Rural (iii) Kolar (iv) Chickballapur (v) Ramanagaram (vi) Tumkur (v) Dakshin Kannada (vi) Udupi (vii) Uttara Kannada (viii) Shimoga (ix) Mysore (x) Mandya (xi) Chamarajanagara (xii) Hassan (xiii) Chikmagalur (xiv) Kodagu Principal Director/ Director of Income-tax (Investigation), Panaji Panaji Areas within the limits of the state of Goa; and Following revenue districts of the state of Karnataka (including any district carved out from these subsequently): ....
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....Areas within the limits of the state of Odisha 8 Director General of Income-tax (Investigation), ^2[Rajasthan] Jaipur Principal Director/Director of Income-tax (Investigation), Jaipur Jaipur Areas within the limits of the state of Rajasthan 9 Director General of Income-tax (Investigation), Kerala Kochi Principal Director/Director of Income-tax (Investigation), Kochi Kochi Areas within the limits of the state of Kerala, Union territory of Lakshadweep, Mahe of Union territory of Puducherry 10 Director General of Income-tax (Investigation), West Bengal, Sikkim and North Eastern Region Kolkata Principal Director/ Director of Income-tax (Investigation), Kolkata Kolkata Areas within the limits of the states of West Bengal and Sikkim, Union territory of Andaman & Nicobar Islands Principal Director/Director of Income-tax (Investigation), Guwahati Guwahati Areas within the limits of the states of Assam, Meghalay, Tripura, Mizoram, Manipur, Nagaland and Arunachal Pradesh ^7[11 Director General of Income-tax (Investigation), Uttar Pradesh and Uttara....
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....Greater Mumbai and Navi Mumbai Principal Director/ Director of Income-tax (Investigation), Mumbai - 2 Mumbai Areas within the limits of Municipal corporations of Greater Mumbai and Navi Mumbai 13 Director General of Income-tax (Investigation), ^5[Bihar and Jharkhand] Patna Principal Director/ Director of Income-tax (Investigation), Patna Patna Areas within the limits of the states of Bihar and Jharkhand 14 Director General of Income-tax (Investigation), ^6[Maharashtra (Except Mumbai)] Pune Principal Director/ Director of Income-tax (Investigation), Pune Pune Areas within the limits of the Revenue districts (including any district carved out from these subsequently) of: (i) Pune (ii) Satara (iii) Sangli (iv) Solapur (v) Sindhudurg (vi) Palghar (vii) Thane (viii) Raigarh (ix) Ratnagiri (x) Ahmadnagar (xi) Kolhapur in the state of Maharashtra which will be coterminous with the jurisdiction of Principal Chief Commissioner of Income-tax, Pune and Ch....
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....districts of the states of Uttar Pradesh and Uttarakhand: (i) Banda (ii) Chitrakut (iii) Hamirpur (iv) Jalaun (v) Ramabai Nagar (Kanpur Dehat) (vi) Mohoba (vii) Orai (viii) Kannauj (ix) Meerut (x) Baghpat (xi) Ghaziabad (xii) Muzaffarnagar (xiii) Hapur (xiv) Agra (xvi) Etah (xvii) Aligarh (xviii) Auraiya (xix) Hathras (xx) Etawah (xxi) Farrukhabad (xxii) Jhansi (xxiii) Lalitpur (xxiv) Mathura (xxv) Firozabad (xxvi) Mainpuri (xxvii) Kanshiram Nagar (xxviii) Gautam Buddha Nagar (xxix) Bulandshahr (xxx) Moradabad (xxxi) Bijnor (xxxii) Chamoli (xxxiii) J.P. Nagar (xxxiv) Dehradun (xxxv) Haridwar (xxxvi) Rampur (xxxvii)Pauri (xxxviii) Badaun (xxxix) Rudraprayag (xi) Saharanpur (xii) TehriGarhwal (xiii) Uttar Kashi (xiiii) Chandausi (xiiv) Kanpur" 5. Substituted vide Not. 82/2015 - Dated 19-10-2015, before it was read as,"Patna" 6. Substituted vide Not. 82/2015 - Dated 19-10-2015, before it was read as,"Pune" 7. Substituted vide Not. 49/2017 - Dated 9-6-2017, before it was read as, 11 Director General of Income-tax (Investigation), Ut....