U/ Section 120 of the Income-tax Act, 1961 – Jurisdiction of Income tax authorities

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....262/2001 New Delhi, the 14^th September, 2001 S.O. 880 (E) - In exercise of the powers conferred by sub-sections (1) and (2) read with clause (a) of sub-section (4) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby-   (a)  authorises the Directors of Income-tax specified in column (2) of the Schedule hereto annexed having the....

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....rs by the Officers authorised in this regard under clause (b), who are subordinate to them, in respect of the class of cases within the jurisdiction of respective Directors as may be specified in such orders. SCHEDULE S. No. Designation Headquarters Cases or classes of Cases 1 2 3 4 1. Director of Income-tax(E) Mumbai An cases of persons claiming exemption un....

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.... All cases of persons claiming exemption under clause (17A),(21), (22), (22A), (23), (23A) (23AAA), (22B),(23F),(23FA) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961 and assessed or assessable by any Income-tax authority mentioned at Sl. Nos. 21 to 36 specified in the notification of Govt. of India bearing S.O. No. 732(E) dated 31-7-2001. 4. Director of Incom....

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....ed 31.7.2001 6 Director of Income-tax(E) Ahmedabad All cases of persons claiming exemption under clause (17A),(21), (22), (22A), (23), (23A), (23AAA), (22B), (23F), (23FA) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961 and assessed or assessable by any Income-tax authority mentioned at Sl. Nos. 37 to 43 specified in the notification of Govt. of India bea....