Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - 83/2013 - Income Tax

Superseded vide NOTIFICATION No. 64/2017 Dated 19-07-2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NOTIFICATION NO. 83/2013 DATED 25-10-2013 S.O.3251(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) , 1 [the Central Board of Direct Taxes hereby directs that Chief Commissioner specified in column (2) of the Schedule below], having his Headquarters at the place specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of such territorial areas or of such persons or classes of persons or of such incomes or classes of income or of such cases or classes of cases in respect of which the Commissioner of Income-tax specified in the corresponding entries in column (4) of the said Schedule has jurisdiction vested in him. SCHEDULE S. No. Designation of Income-tax Authority Headquarters Jurisdiction 1 Chief Commissioner (Large Taxpayer Unit) Kolkata Kolkata Commissioner of Income-tax (Large Taxpayer Unit) Kolkata 2. This notification shall come into force from the date of its publication in the Official Gazette. F. No.187/16/2013/ITA.I (Surabhi Sharma) Under Secy. ---------------------- Notes:- 1. Substituted vide NOTIFICATION NO. 89/2013 d ated: November 06, 2013 , before it was read as, the Central Board of Direct Taxes hereby directs that Commissioner specified in column (2) of the Schedule below .