U/ Section 120 of the Income-tax Act, 1961 – Jurisdiction of Income tax authorities - 251/2001 - Income Tax

Superseded vide NOTIFICATION NO. 70/2014 dated the 13 th November, 2014 MINISTRY OF FINANCE (Department of Revenue) CENTRAL BOARD OF DIRECT TAXES NOTIFICATION NO. 251/2001 New Delhi, the 23 rd August, 2001 S.O. 822 (E) - In exercise of 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(2) of Schedule annexed hereto shall perform their functions in respect of such territorial areas or such persons or classes of persons or of such incomes or classes of incomes or of such cases or classes of cases in respect of which the said Commissioners of Income-tax were performing their functions immediately before the commencement of the Government of India, Central Board of Direct Taxes Notification number 732(E) dated 31.07.2001 , by virtue of the jurisdiction vested in them under notifications issued by the Board or any other Income-tax authority from time to time; (b) further directs that the Joint Commissioners of Income-tax subordinate to the Commissioners of Income-tax referred to in clause (a) shall perform their functions in respect of such territorial areas or such persons or classes of persons or of such incomes or classes of incomes or of such cases or classes of cases in respect of which the said Commissioners of Income-tax were performing their functions immediately before the commencement of the Government of India, Central Board of Direct Taxes Notification number 732(E) dated 31.07.2001 , by virtue of the jurisdiction vested in them under notifications issued by the Board or any other Income-tax authority from time to time; (c) further also directs that the Assessing Officers subordinate to the Joint Commissioners of Income-tax referred to in clause (b) shall perform their functions in respect of such territorial areas or such persons or classes of persons or of such incomes or classes of incomes or of such cases or classes of cases in respect of which the said Commissioners of Income-tax were performing their functions immediately before the commencement of the Government of India, Central Board of Direct Taxes Notification number 732(E), dated 31.07.2001 , by virtue of the jurisdiction vested in them under notifications issued by the Board or any other Income-tax authority from time to time; (d) further also directs that the Commissioners of Income-tax specified in column (2) of the said Schedule hereto annexed, having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of such cases or classes of cases of persons, or classes of persons specified in the corresponding entries in column (4) of the said Schedule and in respect of all incomes or classes of income; (e) authorises the Commissioners of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions by the Joint Commissioners of Income-tax, who are subordinate to them, in respect of such cases or classes of cases of persons or classes of persons specified in the corresponding entries in column (4) of the said Schedule and in respect of all incomes or classes of income; (f) further authorises the Joint Commissioners of Income-tax referred to in clause (e) of this notification, to issue orders in writing for the exercise of the powers and performance of the functions by the Assessing Officers, who are subordinate to them, in respect of such cases or classes of cases of persons or classes of persons specified in the corresponding entries in column (4) of the said. Schedule and in respect of all incomes or classes of income in respect of which such Joint Commissioners of Income-tax are authorised by the Commissioner of Income-tax under clause (e) of this notification. 2. This notification shall come into force with effect from the date of publication in the Official Gazette. SCHEDULE S No. Designation of Income-tax authorities Head quarter Cases or class of cases (1) (2) (3) (4) 1 Commissioner of Income-tax (Central-I), Delhi Delhi All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 2 Commissioner of Income-tax (Central-II), Delhi Delhi All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 3 Commissioner of Income-tax (Central-III), Delhi Delhi All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 4 Commissioner of Income-tax (Central-I), Mumbai Mumbai All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961) . 5 Commissioner of Income-tax (Central-II), Mumbai Mumbai All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 6 Commissioner of Income-tax (Central-III), Mumbai Mumbai All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 7 Commissioner of Income-tax (Central-IV), Mumbai Mumbai All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 8 Commissioner of Income-tax (Central), Cochin Cochin All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 9 Commissioner of Income-tax (Central-I), Chennai Chennai All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 10 Commissioner of Income-tax (Central-II), Chennai Chennai All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 11 Commissioner of Income-tax (Central-III), Chennai Chennai AH cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 12 Commissioner of Income-tax (Central-I), Kolkata Kolkata All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 13 Commissioner of Income-tax (Central-II), Kolkata Kolkata All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 14 Commissioner of Income-tax (Central- III), Kolkata Kolkata All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 15 Commissioner of Income-tax (Central), Pune Pune All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 16 Commissioner of Income-tax (Central), Nagpur Nagpur All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 17 Commissioner of Income-tax (Central-I), Ahmedabad Ahmedabad All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 18 Commissioner of Income-tax (Central-II), Ahmedabad Ahmedabad All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 19 Commissioner of Income-tax (Central), Jaipur Jaipur All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 20 Commissioner of Income-tax (Central), Hyderabad Hyderabad All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 21 Commissioner of Income-tax (Central), Patna Patna All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 22 Commissioner of Income-tax (Central), Banglore Banglore All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 23 Commissioner of Income-tax (Central), Kanpur Kanpur All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). 24 Commissioner of Income-tax (Central), Ludhiana Ludhiana All cases assigned under section 127 of the Income-tax Act, 1961(43 of 1961). [F. No.-187/6/2001-ITA-I] PROMILA BHARDWAJ, Secy. Central Board of Direct Taxes