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Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O. 777 (E) dated the 11th October 1990.

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..... n the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) number S.O 777 (E) dated the 11th October 1990 except as respect of things done or omitted to be done before such notification, the Central Board of Direct Taxes hereby authorises the Principal Chief Commissioners of Income-tax specified in column (2) of the Schedule annexed hereto, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, to issue orders in writing for the exercise of the powers and performance of the functions by all or any of the income-tax authorities specified in the corresponding entries in column (4) of the said Schedule who are subordinate to them in respect of such territorial areas o .....

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..... mmissioner of Income-tax (Appeals), Jamshedpur Commissioner of Income-tax (Appeals), Hazaribagh 3 Principal Chief Commissioner of Income-tax, Delhi Delhi Commissioner of Income-tax (Appeals), Delhi- 1 to 44 4 Principal Chief Commissioner of Income-tax, Gujarat Ahmedabad Commissioner of Income-tax (Appeals), Ahmedabad- 1 to 13 Commissioner of Income-tax (Appeals), Gandhinagar Commissioner of Income-tax (Appeals), Vadodara- 1 to 5 Commissioner of Income-tax (Appeals), Surat- 1 to 4 Commissioner of Income-tax (Appeals), Valsad Commissioner of Income-tax (Appeals), Rajkot- 1 .....

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..... Commissioner of Income-tax (Appeals), Bilaspur 8 Principal Chief Commissioner of Income-tax, Mumbai Mumbai Commissioner of Income-tax (Appeals), Mumbai- 1 to 60 9 Principal Chief Commissioner of Income-tax, Nagpur Nagpur Commissioner of Income-tax (Appeals), Nagpur- 1 to 4 1 [ 10. Principal Chief Commissioner of Income-tax, North East Region Guwahati Commissioner of Income-tax (Appeal) (Central), North East Region, Guwahati. ] 11 Principal Chief Commissioner of Income-tax, North West Region Chandigarh Commi .....

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..... tax (Appeals), Aurangabad- 1 and 2 14 Principal Chief Commissioner of Income-tax, Rajasthan Jaipur Commissioner of Income-tax (Appeals), Jaipur- 1 to 5 Commissioner of Income-tax (Appeals), Alwar Commissioner of Income-tax (Appeals), Udaipur- 1 and 2 Commissioner of Income-tax (Appeals), Ajmer Commissioner of Income-tax (Appeals), Kota Commissioner of Income-tax (Appeals), Jodhpur- 1 and 2 Commissioner of Income-tax (Appeals), Bikaner 15 Principal Chief Commissioner of Income-tax, Tamil Nadu Chennai Commissioner of Income-tax (Appeals), Chennai- 1 to 19 Commissioner .....

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..... missioner of Income-tax, West Bengal and Sikkim Kolkata Commissioner of Income-tax (Appeals), Kolkata- 1 to 25 Commissioner of Income-tax (Appeals), Siliguri Commissioner of Income-tax (Appeals), Jalpaiguri Commissioner of Income-tax (Appeals), Asansol Commissioner of Income-tax (Appeals), Durgapur Commissioner of Income-tax (Appeals), Burdwan 2. This notification shall come into force with effect from the 15th day of November, 2014. F. No.279/Misc./66/2014-SO (ITJ) (Priyanka Singh OSD (ITJ), CBDT ************ NOTES:- 1. Substituted vide NOTIFICATION NO. 17/2021 dated 16-03-2021 w.e.f. 24-02-2021 before it was read as .....

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