Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities

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.... (INCOME-TAX) NOTIFICATION NO. 267/2001 New Delhi, the 17^th September, 2001 S.O. 889 (E) - In exercise of the powers conferred by clause (b) of sub-section (4) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby directs that the Joint Commissioners of Income-tax or the Joint Directors of Income-tax, shall exercise the powers and functions o....