Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - 267/2001 - S.O. 889(E) - Income Tax

Superseded vide NOTIFICATION NO 64/2014, dated the 13 th November, 2014 MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NEW DELHI (INCOME-TAX) NOTIFICATION NO. 267/2001 New Delhi, the 17 th September, 2001 S.O. 889 (E) - In exercise of the powers conferred by clause (b) of sub-section (4) of section 120 of the Income-tax Act, 1961 (43 of 1961) , the Central Board of Direct Taxes, hereby directs that the Joint Commissioners of Income-tax or the Joint Directors of Income-tax, shall exercise the powers and functions of the Assessing Officers, in respect of territorial area or persons or classes of persons or incomes or classes of income or cases, or classes of cases, in respect of which such Joint Commissioners of Income-tax are authorised by the Commissioner of Income-tax, vide Government of India, Central Board of Direct Taxes notification number S.O.732 (E) dated 31.07.2001 , S.O.880(E) dated 14.09.2001, S.O.881(E) dated 14.09.2001, S.O.882(E) dated 14.09.2001 and S.O.883(E) dated 14.09.2001 published in the Gazette of India, Part II, Section 3, sub-section (ii), Extraordinary. 2. This notification shall come into force with effect from the date of publication in the Official Gazette. [F. No.-187/5/2001-ITA-I], PROMILA BHARDWAJ, Secy.