TMI BlogJurisdiction of Income tax Authorities u/s 120(1) and (2) of IT Act - Supersession of Notification No. S.O.822(E), dated the 23rd August, 2001.X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government of India, Central Board of Direct Taxes number S.O.822(E), dated the 23rd August, 2001 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 23rd August, 2001 , except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby, - (a) directs that the Director General of Income-tax or the Chief Commissioner of Income-tax specified in column (2) of the Schedule - I or II annexed to this notification, as the case may be (hereinafter referred to as the said Schedules ) or the Principal Commissioner/ Commissioner of Income-tax specified in column (4) of the said Schedules or Joint Commissioners of Income-tax or Assessing Officers, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income-tax or Assistant Commissioner of Income-tax or Income-tax Officer who are subordinate to them. 2. This notification shall come into force with effect from the 15th day of November, 2014 SCHEDULE-I Sl. No. Director General of Income-tax(Investigation) Headquarters Principal Commissioner/Commissioner of Income-tax (Central) Headquarters (1) (2) (3) (4) (5) 1. Director General of Income-tax(Investigation), 10 [Gujarat] Ahmedabad (i) Principal Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai (viii) Principal Commissioner / Commissioner of Income-tax (Central), Chennai - 2 Chennai 6. Director General of Income-tax (Investigation), 15 [Andhra Pradesh, Odisha and Telangana] Hyderabad (ix) Principal Commissioner / Commissioner of Income-tax (Central), Hyderabad 1 [(x) Principal Commissioner/Commissioner of Income-tax (Central), vishakhapatnam ] Hyderabad 2 [vishakhapatnam] 7. Director General of Income-tax (Investigation), 16 [Rajasthan] Jaipur 4 [(xi)] Principal Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] Patna 23 [ (xviii) ] Principal Commissioner/ Commissioners of Income-tax (Central), Patna Patna 12. Director General of Income-tax (Investigation), 21 [Maharashtra (Except Mumbai)] Pune 23 [ (xix) ] Principal Commissioner/ Commissioner of Income-tax (Central), Pune Pune 23 [ (xx) ] Principal Commissioner / Commissioner of Income-tax (Central), Nagpur Nagpur 24 [ SCHEDULE-II Sl. No. Chief Commissioner of Income-tax (Central) Headquarters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai ] [F.No.187/37/2014 (ITA-I)] (Deepshikha Sharma) Director to the Government of India -------------------- Notes:- 1. Inserted vide NOTIFICATION NO. 71/2014 dated 15 th November, 2014 2. Inserted vide NOTIFICATION NO. 71/2014 dated 15 th November, 2014 3. Omitted vide NOTIFICATION NO. 71/2014 dated 15 th November, 2014 before it was read as, (xiv) Principal Commissioner/Commissioner of Income-tax (Central), Kolkata 3 along with the corresponding, entry Kolkata 4. Renumbered NOTIFICATION NO. 71/2014 dated 15 th November, 2014 vide earlier it was read as, (x) 5. Renumbered NOTIFICATION NO. 71/2014 dated 15 th November, 2014 vide earlier it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide Not. 81/2015 - Dated 19-10-2015 , before it was read as, Pune 22. Inserted vide NOTIFICATION NO. 14/2021 dated 11-03-2021 w.e.f. 03-01-2020 23. Re-Numbered vide NOTIFICATION NO. 14/2021 dated 11-03-2021 w.e.f. 03-01-2020 before it was read as (xv), (xvi), (xvii), (xviii), (xix) 24. Substituted vide NOTIFICATION NO. 71/2022 dated 28-06-2022 before it was read as, SCHEDULE-II Sl. No. Chief Commissioner of Income-tax (Central) Head Quarters Principal Commissioner/ Commissioner of Income-tax( Central) Head Quarters (1) (2) (3) (4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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