U/s 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities

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....ection 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby- (a) directs that the Commissioner of Income-tax specified in column (1) of the Schedule annexed hereto, having his headquarter at the place specified in the corresponding entry in column (2) of the said Schedule, to exercise the concurrent powers in addition to any other authority under the Income-tax A....

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....; in respect of such territorial area or such cases or class of cases or such persons or class of persons specified in the corresponding entry in column (3) of the said Schedule and in respect of all income or class of income thereof; (b) authorises the Commissioner of Income-tax specified in column (1) of the said Schedule to issue orders in writing for exercise of powers and performance of fun....