Central Board of Direct Taxes directs that the Commissioner of Income-tax (Central), Patna have jurisdiction over all such cases or classes of cases as may be assigned to him u/s 120(1)&(2) - 11042 - Income Tax

Central Board of Direct Taxes directs that the Commissioner of Income-tax (Central), Patna have jurisdiction over all such cases or classes of cases as may be assigned to him u/s 120(1) (2) NOTIFICATION NO. 11042 DATED 20-8-1999 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 directs that the Commissioner of Income-tax (Central), Patna shall : ( i ) have jurisdiction over all such cases or classes of cases as may be assigned to him in terms of section 127 of the Income-tax Act, for the purpose of the co-ordinated investigation; ( ii ) function under the control and supervision of the Director General of Income-tax (Investigation), East, Calcutta. [F. No. 187/1/99-ITA-I]