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

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.... persons or of such incomes or classes of incomes or of such cases or classes of cases in respect of which the said Commissioners of Income-tax were performing their functions immediately before the commencement of the Government of India, Central Board of Direct Taxes Notification number 732(E) dated 31.07.2001, by virtue of the jurisdiction vested in them under notifications issued by the Board or any other Income-tax authority from time to time; (b) further directs that the Joint Commissioners of Income-tax subordinate to the Commissioners of Income-tax referred to in clause (a) shall perform their functions in respect of such territorial areas or such persons or classes of persons or of such incomes or classes of incomes or of such cas....

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....e said Schedule and in respect of all incomes or classes of income; (e) authorises the Commissioners of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions by the Joint Commissioners of Income-tax, who are subordinate to them, in respect of such cases or classes of cases of persons or classes of persons specified in the corresponding entries in column (4) of the said Schedule and in respect of all incomes or classes of income; (f) further authorises the Joint Commissioners of Income-tax referred to in clause (e) of this notification, to issue orders in writing for the exercise of the powers and performance of the functions by the Assessing Officers, who are....

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....igned under section 127 of the Income-tax Act, 1961(43 of 1961). 8 Commissioner of Income-tax (Central), Cochin Cochin All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 9 Commissioner of Income-tax (Central-I), Chennai Chennai All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 10 Commissioner of Income-tax (Central-II), Chennai Chennai All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 11 Commissioner of Income-tax (Central-III), Chennai Chennai AH cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 12 Commissioner of Income-tax (Central-I), Kolkata Kolkata All cases assigned under section 127 of the Income-tax Act, 19....