Section 120(1) (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities - Jurisdiction to exercise of power of Assessing officer (AO) - Jurisdiction to conduct of Faceless Assessment proceedings - Supersession of Notification No. 23/2021 dated 31st March, 2021 - 61/2020 - Income Tax

..... MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 61/2022 New Delhi, the 10th June, 2022 S.O. 2693(E).- In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the said Act) and in supersession of Notification No. 23/2021 bearing S.O. 1435(E) dated the 31st March, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), ex .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 120(1) (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities - Jurisdiction to exercise of power of Assessing officer (AO) - Jurisdiction to conduct of Faceless Assessment proceedings - Supersession of Notification No. 23/2021 dated 31st March, 2021 - 61/2020 - Income Tax

X X   X X   Extracts   X X   X X

..... ndia, Extraordinary, Part II, Section 3, sub-section (ii): 2. This Notification shall be deemed to have come into force from the 6th day of June, 2022. [F. No. 187/3/2020-ITA-I] (Sourabh Jain) Under Secy. Explanatory Memorandum This notification is in pursuance of Ad.VI Order No. 114 of 2022 dated 6th June, 2022 for reversion/ deployment and re-designation of existing posts of Income-tax Authorities. Therefore, this notification is given effect from the said date. It is certified that no person .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Section 120(1) (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities - Jurisdiction to exercise of power of Assessing officer (AO) - Jurisdiction to conduct of Faceless Assessment proceedings - Supersession of Notification No. 23/2021 dated 31st March, 2021 - 61/2020 - Income Tax

X X   X X   Extracts   X X   X X