Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O. 777 (E) dated the 11th October 1990.

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....ection 3, Sub-section (ii) number S.O 777 (E) dated the 11th October 1990 except as respect of things done or omitted to be done before such notification, the Central Board of Direct Taxes hereby authorises the Principal Chief Commissioners of Income-tax specified in column (2) of the Schedule annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, to issue orders in writing for the exercise of the powers and performance of the functions by all or any of the income-tax authorities specified in the corresponding entries in column (4) of the said Schedule who are subordinate to them in respect of such territorial areas or of such persons or classes of persons or of suc....

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....dhinagar Commissioner of Income-tax (Appeals), Vadodara- 1 to 5 Commissioner of Income-tax (Appeals), Surat- 1 to 4 Commissioner of Income-tax (Appeals), Valsad Commissioner of Income-tax (Appeals), Rajkot- 1 to 3 Commissioner of Income-tax (Appeals), Jamnagar 5 Principal Chief Commissioner of Income-tax, Karnataka and Goa Bengaluru Commissioner of Income-tax (Appeals),Bengaluru- 1 to 14 Commissioner of Income-tax (Appeals), Mysore Commissioner of Income-tax (Appeals), Davanagere Commissioner of Income-tax (Appeals), Gulbarga Commissioner of Income-tax (Appeals), Panaji- 1 and 2 Commissioner of Income-tax (Appeals), Belgaum Commissioner of Income-tax (Appeals), Mangalore Commissioner of Income-tax (Appeals), Hubli 6 Princi....

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....s), Rohtak Commissioner of Income-tax (Appeals), Hisar Commissioner of Income-tax (Appeals), Ludhiana- 1 to 5 Commissioner of Income-tax (Appeals), Jalandhar- 1 and 2 Commissioner of Income-tax (Appeals), Patiala Commissioner of Income-tax (Appeals), Amritsar- 1 and 2 Commissioner of Income-tax (Appeals), Bhatinda Commissioner of Income-tax (Appeals), Jammu Commissioner of Income-tax (Appeals), Shimla Commissioner of Income-tax (Appeals), Palampur 12 Principal Chief Commissioner of Income-tax, Odisha Bhubaneswar Commissioner of Income-tax (Appeals), Bhubaneswar- 1 to 3 Commissioner of Income-tax (Appeals), Cuttack Commissioner of Income-tax (Appeals), Sambalpur 13 Principal Chief Commissioner of Income-tax, Pune Pune Comm....

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....Commissioner of Income-tax (Appeal), Haldwani 17 Principal Chief Commissioner of Income-tax, Uttar Pradesh (West) and Uttarakhand Kanpur Commissioner of Income-tax (Appeals), Kanpur- 1 to 4 Commissioner of Income-tax (Appeals), Agra- 1 and 2 Commissioner of Income-tax (Appeals), Ghaziabad Commissioner of Income-tax (Appeals), Noida- 1 and 2 Commissioner of Income-tax (Appeals), Meerut Commissioner of Income-tax (Appeals), Aligarh Commissioner of Income-tax (Appeals), Muzaffarnagar Commissioner of Income-tax (Appeals), Dehradun 18 Principal Chief Commissioner of Income-tax, West Bengal and Sikkim Kolkata Commissioner of Income-tax (Appeals), Kolkata- 1 to 25 Commissioner of Income-tax (Appeals), Siliguri Commissioner of Inco....