Jurisdiction of Income tax Authorities u/s 120(1) and (2) of IT Act - Supersession of Notification No. S.O.822(E), dated the 23rd August, 2001. - 70/2014 - Income Tax

Extract

[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 NEW DELHI (INCOME-TAX) NOTIFICATION NO. 70/2014 New Delhi, Dated the 13 th November, 2014 S.O. 2915 (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) and in supersession of the notification of the Government of India, Central Board of Direct Taxes number S.O.822(E), dated the 23rd August, 2001 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 23rd August, 2001 , except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby, - (a) directs that the Director General of Income-tax or the Chief Commissioner of Income-tax specified in column (2) of the Schedule - I or II annexed to this notification, as the case may be (hereinafter referred to as the said Schedules ) or the Principal Commissioner/ Commissioner of Income-tax specified in column (4) of the said Schedules or Joint Commissioners of Income-tax or Assessing Officers, shall continue to exercise powers and perform the functions as stipulated in the said Act, in respect of such persons or classes of persons or such incomes or classes of incomes or such cases or classes of cases in which the said Income-tax authorities have been exercising powers and performing the functions on the basis of jurisdiction assigned by any order passed under the said Act on the date of publication of this notification, till such jurisdiction is revoked; (b) directs that the Director General of Income-tax or the Chief Commissioner of Income-tax specified in column (2) of the said Schedules or the Principal Commissioner/Commissioner of Income-tax specified in column (4) of the said Schedules or Joint Commissioners of Income-tax subordinate to them, shall exercise powers and perform the functions as stipulated in the said Act in respect of such cases or classes of cases or such persons or classes of persons, assigned to Assessing Officers subordinate to them, under section 127 of the said Act , from the date of publication of this notification; (c) authorises the Director General of Income-tax or the Chief Commissioner of Income-tax specified in the said Schedules, or the Principal Commissioner/ Commissioner of Income-tax specified in column (4) of the said Schedules, to issue orders in writing, vesting jurisdiction to exercise powers and perform functions of an Assessing Officer as defined under clause (7A) of section 2 of the said Act , to the Deputy Commissioner of Income-tax or Assistant Commissioner of Income-tax or Income-tax Officer who are subordinate to them. 2. This notification shall come into force with effect from the 15th day of November, 2014 SCHEDULE-I Sl. No. Director General of Income-tax(Investigation) Headquarters Principal Commissioner/Commissioner of Income-tax (Central) Headquarters (1) (2) (3) (4) (5) 1. Director General of Income-tax(Investigation), 10 [Gujarat] Ahmedabad (i) Principal Commissioner / Commissioner of Income-tax (Central), Ahmedabad Ahmedabad (ii) Principal Commissioner/ Commissioner of Income-tax (Central), Surat Surat 25 [ 2. Director General of Income-tax (Investigation), Bengaluru Bengaluru (iii) Principal Commissioner / Commissioner of Income-tax (Central), Bengaluru Bengaluru (iiia) Principal Commissioner / Commissioner of Income-tax (Central), Panaji Panaji ] 3. Director General of Income-tax (Investigation), 12 [Madhya Pradesh and Chhattisgarh] Bhopal (iv) Principal Commissioner/ Commissioner of Income-tax (Central), Bhopal Bhopal 4. Director General of Income-tax (Investigation), 13 [North West Region] Chandigarh (v) Principal Commissioner / Commissioner of Income-tax (Central), Ludhiana Ludhiana (vi) Principal Commissioner / Commissioner of Income-tax (Central), Gurgaon Gurgaon 5. Director General of Income-tax (Investigation), 14 [Tamil Nadu and Puducherry] Chennai (vii) Principal Commissioner / Commissioner of Income-tax (Central), Chennai - 1 Chennai (viii) Principal Commissioner / Commissioner of Income-tax (Central), Chennai - 2 Chennai 6. Director General of Income-tax (Investigation), 15 [Andhra Pradesh, Odisha and Telangana] Hyderabad (ix) Principal Commissioner / Commissioner of Income-tax (Central), Hyderabad 1 [(x) Principal Commissioner/Commissioner of Income-tax (Central), vishakhapatnam ] Hyderabad 2 [vishakhapatnam] 7. Director General of Income-tax (Investigation), 16 [Rajasthan] Jaipur 4 [(xi)] Principal Commissioner / Commissioner of Income-tax (Central), Jaipur Jaipur 8. Director General of Income-tax (Investigation), 17 [Kerala] Kochi 5 [(xii)] Principal Commissioner/ Commissioner of Income-tax (Central), Kochi Kochi 9. Director General of Income-tax (Investigation), 18 [West Bengal, Sikkim and North East Region] Kolkata 6 [(xiii)] Principal Commissioner/ Commissioner of Income-tax (Central), Kolkata - 1 Kolkata 7 [(xiv)] Principal Commissioner / Commissioner of Income-tax (Central), Kolkata - 2 Kolkata (xiv) 3 [*** ***] 22 [ (xv) Principal Commissioner / Commissioner of Income-tax (Central), Guwahati Guwahati ] 10. Director General of Income-tax (Investigation), 19 [Uttar Pradesh and Uttarakhand] Lucknow 23 [ (xvi) ] Principal Commissioner / Commissioner of Income-tax (Central), Kanpur Kanpur 23 [ (xvii) ] Principal Commissioner / Commissioner of Income-tax (Central), Lucknow Lucknow 11. Director General of Income-tax (Investigation), 20 [Bihar and Jharkhand] Patna 23 [ (xviii) ] Principal Commissioner/ Commissioners of Income-tax (Central), Patna Patna 12. Director General of Income-tax (Investigation), 21 [Maharashtra (Except Mumbai)] Pune 23 [ (xix) ] Principal Commissioner/ Commissioner of Income-tax (Central), Pune Pune 23 [ (xx) ] Principal Commissioner / Commissioner of Income-tax (Central), Nagpur Nagpur 24 [ SCHEDULE-II Sl. No. Chief Commissioner of Income-tax (Central) Headquarters Principal Commissioner/Commissioner of Income-tax (Central Headquarters (1) (2) (3) (4) (5) 1. Chief Commissioner of Income-tax (Central), Delhi Delhi ( i ) Principal Commissioner /Commissioner of Income-tax (Central), Delhi -1 Delhi 2. Chief Commissioner of Income-tax (Central)-2, Delhi Delhi ( ii ) Principal Commissioner/ Commissioner of Income-tax (Central), Delhi 2 Delhi ( iii ) Principal Commissioner /Commissioner of Income-tax (Central), Delhi 3 Delhi 3. Chief Commissioner of Income-tax (Central), Mumbai -1 Mumbai ( iv ) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai -1 Mumbai ( v ) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 4 Mumbai 4. Chief Commissioner of Income-tax (Central), Mumbai 2 Mumbai ( vi ) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai 3 Mumbai ( vii ) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 2 Mumbai ] [F.No.187/37/2014 (ITA-I)] (Deepshikha Sharma) Director to the Government of India -------------------- Notes:- 1. Inserted vide NOTIFICATION NO. 71/2014 dated 15 th November, 2014 2. Inserted vide NOTIFICATION NO. 71/2014 dated 15 th November, 2014 3. Omitted vide NOTIFICATION NO. 71/2014 dated 15 th November, 2014 before it was read as, (xiv) Principal Commissioner/Commissioner of Income-tax (Central), Kolkata 3 along with the corresponding, entry Kolkata 4. Renumbered NOTIFICATION NO. 71/2014 dated 15 th November, 2014 vide earlier it was read as, (x) 5. Renumbered NOTIFICATION NO. 71/2014 dated 15 th November, 2014 vide earlier it was read as, (xi) 6. Renumbered NOTIFICATION NO. 71/2014 dated 15 th November, 2014 vide earlier it was read as, (xii) 7. Renumbered NOTIFICATION NO. 71/2014 dated 15 th November, 2014 vide earlier it was read as, (xiii) 8. Substituted vide NOTIFICATION NO. 72/2014, dated November 20, 2014 , before it was read as, Mumbai-2 9. Substituted vide NOTIFICATION NO. 72/2014, dated November 20, 2014 , before it was read as, Mumbai-4 10. Substituted vide Not. 81/2015 - Dated 19-10-2015 , before it was read as, Ahmedabad 11. Substituted vide Not. 81/2015 - Dated 19-10-2015 , before it was read as, Bengaluru 12. Substituted vide Not. 81/2015 - Dated 19-10-2015 , before it was read as, Bhopal 13 Substituted vide Not. 81/2015 - Dated 19-10-2015 , before it was read as, Chandigarh 14. Substituted vide Not. 81/2015 - Dated 19-10-2015 , before it was read as, Chennai 15. Substituted vide Not. 81/2015 - Dated 19-10-2015 , before it was read as, Hyderabad 16. Substituted vide Not. 81/2015 - Dated 19-10-2015 , before it was read as, Jaipur 17. Substituted vide Not. 81/2015 - Dated 19-10-2015 , before it was read as, Kochi 18. Substituted vide Not. 81/2015 - Dated 19-10-2015 , before it was read as, Kolkata 19. Substituted vide Not. 81/2015 - Dated 19-10-2015 , before it was read as, Lucknow 20. Substituted vide Not. 81/2015 - Dated 19-10-2015 , before it was read as, Patna 21. Substituted vide Not. 81/2015 - Dated 19-10-2015 , before it was read as, Pune 22. Inserted vide NOTIFICATION NO. 14/2021 dated 11-03-2021 w.e.f. 03-01-2020 23. Re-Numbered vide NOTIFICATION NO. 14/2021 dated 11-03-2021 w.e.f. 03-01-2020 before it was read as (xv), (xvi), (xvii), (xviii), (xix) 24. Substituted vide NOTIFICATION NO. 71/2022 dated 28-06-2022 before it was read as, SCHEDULE-II Sl. No. Chief Commissioner of Income-tax (Central) Head Quarters Principal Commissioner/ Commissioner of Income-tax( Central) Head Quarters (1) (2) (3) (4) (5) 1. Chief Commissioner of Income-tax (Central), Delhi Delhi (i) Principal Commissioner/ Commissioner of Income-tax (Central), Delhi - 1 Delhi (ii) Principal Commissioner/Commissioner of Income-tax (Central), Delhi - 2 Delhi (iii) Principal Commissioner /Commissioner of Income-tax (Central), Delhi - 3 Delhi 2. Chief Commissioner of Income-tax (Central), Mumbai - 1 Mumbai (iv) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 1 Mumbai (v) Principal Commissioner /Commissioner of Income-tax (Central), 8 [Mumbai 4] Mumbai (vi) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 3 Mumbai 3. Chief Commissioner of Income-tax (Central), Mumbai - 2 Mumbai (vi) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 3 Mumbai (vii) Principal Commissioner/Commissioner of Income-tax (Central), 9 [Mumbai 2] Mumbai 25. Substituted vide NOTIFICATION NO. 47/2023 dated 06-07-2023 w.e.f. 10-07-2023 before it was read as, 2. Director General of Income-tax (Investigation), 11 [Karnataka and Goa] Bengaluru (iii) Principal Commissioner / Commissioner of Income-tax (Central), Bengaluru Bengaluru

47/2023 - Dated: 6-7-2023 - Income Tax - Jurisdiction of Income tax Authorities - Seeks to amend Notification No. 70/2014 dated 13th November, 2014
71/2022 - Dated: 28-6-2022 - Income Tax - Jurisdiction of Income tax Authorities - Seeks to amend Notification No. 70/2014 dated 13th November, 2014
61/2022 - Dated: 10-6-2022 - Income Tax - Faceless Assessment proceedings - Income-tax Authorities of Units specified shall exercise the powers and functions of Assessing Officers concurrently - Supersession of Notification No. 23/2021 dated 31st March, 2021
23/2021 - Dated: 31-3-2021 - Income Tax - Section 120(1), (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities of Regional Faceless Assessment Centres
22/2021 - Dated: 31-3-2021 - Income Tax - Section 120(1), (2) and (5) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities of the National Faceless Assessment Centre
14/2021 - Dated: 11-3-2021 - Income Tax - Amendment in Notification No. 70 / 2014 dated the 13th November, 2014
81/2015 - Dated: 19-10-2015 - Income Tax - Corrigundum - Notification No. 70/2015 [S.O.2915(E)]dated 13th November, 2014
72/2014 - Dated: 20-11-2014 - Income Tax - Corrigendum - Notification No.70/2014 Dated 13-11-2014.
71/2014 - Dated: 15-11-2014 - Income Tax - Corrigendum - Notification No.70/2014 Dated 13-11-2014.
251/2001 - Dated: 23-8-2001 - Income Tax - U/ Section 120 of the Income-tax Act, 1961 – Jurisdiction of Income tax authorities