Issue of notification u/s 121 of the Income-tax Act, 1961. - Income Tax - 1005/CBDT

INSTRUCTION NO. 1005/CBDT Dated : September 13, 1976 Section(s) Referred: 121 ,122 Statute: Income - Tax Act, 1961 A decision has been taken in the Board to decentralise the headquarters of Commissioners charges in order to have more effective administration. In the light of this decision. proposals are being received from Commissioners of Income-tax for the issue of notification u/s 121 of the Income-tax Act, 1961, modifying the existing jurisdiction. 2. It is noticed that while sending these proposals u/s 121 the Commissioners are sending the proposals only to one section of the Board i.e. Assessment-I Section. It needs to be stressed that a notification u/s 121 of the Income-tax Act, 1961 modifying the existing notifications have necessarily to be followed by notifications under the other Direct Taxes Acts as also appropriate orders from the other Section of the Board. 3. It some times so happens that because only one proposal is sent there is time lag in the issue of notification u/s 121 and the other consequential notifications and orders by the other sections of the Board. 4. The other sections of the Board which are normally concerned are:- (i) Creation of E.D. Circles by the Estate Duty Section. (ii) Jurisdiction of I.A.C's. Acquisition by Estate Duty Section. (iii) Jurisdiction of Assistant Controllers of Estate Duty by Estate Duty Section. (iv) Jurisdiction of tax recovery by I.T.C.C. Section. (v) Issue of posting orders of Commissioners by Ad-VI Section. (vi) Jurisdiction u/s 122 in respect of Appellate authorities by I.T.(J) Section. 5. In order to ensure proper co-ordination and control it has been decided that the Commissioners of Income-tax should endorse copies of the proposals for any change in the jurisdiction of Commissioners to the other Sections of the Board also well in advance of the date from which the notification u/s 121 is to take effect.