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

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.... the powers conferred by sub-sections (1) and (2) of section 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 i....

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....ution) and other provisions incidental thereto of the said Act; 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 iss....

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....ponding entry in column (3) of the said Schedule, in respect of which such Additional Commissioners or Joint Commissioners of Income-tax are authorised by the Commissioner of Income-tax under clause (b). SCHEDULE Designation of Income-tax Authority Headquarters Jurisdiction (1) (2) (3) Commissioner of Income-tax, (e-Verification) Delhi All cases of persons in respect ....