Jurisdiction of Income tax Authorities u/s 120(1) and (2) of IT Act - Supersession of Notification No. S.O.822(E), dated the 23rd August, 2001.
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....on of the Government of India, Central Board of Direct Taxes number S.O.822(E), dated the 23rd August, 2001 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 23rd August, 2001, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby, - (a) directs that the Director General of Income-tax or the Chief Commissioner of Income-tax specified in column (2) of the Schedule - I or II annexed to this notification, as the case may be (hereinafter referred to as the "said Schedules") or the Principal Commissioner/ Commissioner of Income-tax specified in column (4) of the said Schedules or Joint Commissioners of Income-tax or Assessing Offi....
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....missioner of Income-tax or Assistant Commissioner of Income-tax or Income-tax Officer who are subordinate to them. 2. This notification shall come into force with effect from the 15th day of November, 2014 SCHEDULE-I Sl. No. Director General of Income-tax(Investigation) Headquarters Principal Commissioner/Commissioner of Income-tax (Central) Headquarters (1) (2) (3) (4) (5) 1. Director General of Income-tax(Investigation), ^10[Gujarat] Ahmedabad (i) Principal Commissioner / Commissioner of Income-tax (Central), Ahmedabad Ahmedabad (ii) Principal Commissioner/ Commissioner of Income-tax (Central), Surat Surat ^25[2. Director General of ....
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.... Income-tax (Investigation), ^16[Rajasthan] Jaipur ^4[(xi)] Principal Commissioner / Commissioner of Income-tax (Central), Jaipur Jaipur 8. Director General of Income-tax (Investigation), ^17[Kerala] Kochi ^5[(xii)] Principal Commissioner/ Commissioner of Income-tax (Central), Kochi Kochi 9. Director General of Income-tax (Investigation), ^18[West Bengal, Sikkim and North East Region] Kolkata ^6[(xiii)] Principal Commissioner/ Commissioner of Income-tax (Central), Kolkata - 1 Kolkata ^7[(xiv)] Principal Commissioner / Commissioner of Income-tax (Central), Kolkata - 2 Kolkata (xiv) ^3[*** ***] ....
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.... (iii) Principal Commissioner /Commissioner of Income-tax (Central), Delhi - 3 Delhi 3. Chief Commissioner of Income-tax (Central), Mumbai -1 Mumbai (iv) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai -1 Mumbai (v) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 4 Mumbai 4. Chief Commissioner of Income-tax (Central), Mumbai - 2 Mumbai (vi) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 3 Mumbai (vii) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 2 Mumbai] [F.No.187/37/2014 (ITA-I)] (Deepshikha Sharma) Director to the Government of India -------------------- Notes:- 1....
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....ed vide Not. 81/2015 - Dated 19-10-2015, before it was read as, "Hyderabad" 16. Substituted vide Not. 81/2015 - Dated 19-10-2015, before it was read as, "Jaipur" 17. Substituted vide Not. 81/2015 - Dated 19-10-2015, before it was read as, "Kochi" 18. Substituted vide Not. 81/2015 - Dated 19-10-2015, before it was read as, "Kolkata" 19. Substituted vide Not. 81/2015 - Dated 19-10-2015, before it was read as, "Lucknow" 20. Substituted vide Not. 81/2015 - Dated 19-10-2015, before it was read as, "Patna" 21. Substituted vide Not. 81/2015 - Dated 19-10-2015, before it was read as, "Pune" 22. Inserted vide NOTIFICATION NO. 14/2021 dated 11-03-2021 w.e.f. 03-01-2020 23. Re-Numbered vide NOTIFICATION NO. 14/2021 dated 1....
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