Amendment in Notification No. 106/2022 dated 2nd September, 2022 - Control of income-tax authorities u/s 118 of IT ACT 1961 - subordinate positions to PCIT and CCIT.

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.... Delhi, the 6th February, 2024 (INCOME TAX) S.O. 539(E).- In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs to make the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes number S.O.4156 (E) dated 2nd Sep....

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....hall be issued so as to interfere with the discretion of the Commissioner of Income-tax (Appeals) in exercise of his appellate functions."; (iv) after clause (c) as so inserted, for the heading "SCHEDULE", the heading "FIRST SCHEDULE" shall be substituted; (v) in the First Schedule, serial numbers 100, 101, 107, 108, 109, 128, 134, 135, 136, 137, 138, 139, 143, 152, 153, 154, 247....

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....ipal Chief Commissioner of Income-tax, Kerala (Kochi) Commissioner of Income-tax (Appeals) Unit-1, Kochi (Kochi) 7 Commissioner of Income-tax (Appeals) Unit-2, Kochi (Kochi) 8 Commissioner of Income-tax (Appeals) Unit-1, Kozhikode (Kozhikode) 9 Commissioner of Income-tax (Appeals) Unit-1, Thrissur (Thrissur) 10 Commissioner of Income-tax (Appeals) Unit-1, Kottayam (Kotta....