CBDT specified Powers, authority and jurisdiction of the Commissioner of Income Tax (LTU), Bangalore - 277/2006 - Income Tax

CBDT specified Powers, authority and jurisdiction of the Commissioner of Income Tax (LTU), Bangalore NOTIFICATION NO. 277/2006, DATED 26-9-2006 S.O. 1615 (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), the Central Board of Direct Taxes hereby:- (a) directs that the Commissioner of Income-tax specified in column (2) of the Schedule hereto annexed, having his headquarter at the place specified in the corresponding entry in column (3) of the said Schedule, shall exercise the powers conferred upon him under the Income-tax Act, 1961 (43 of 1961), including the powers under Chapter XVII-B and XVII-BB of the said Act, and perform the functions in respect of such cases or classes of cases or such persons or classes of persons specified in the corresponding entry in column (4) of the said Schedule and in respect of all incomes or classes of incomes thereof; (b) authorizes the Commissioner of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions, including powers under Chapter XVII-B and XVII-BB of the said Act, by the Joint Commissioners of Income-tax, who are subordinate to him, in respect of such persons or classes of persons or of such income or classes of income or of such cases or classes of cases specified in the corresponding entry in column (4) of the said Schedule; (c) further authorizes the Joint Commissioners of Income-tax, referred to in clause (b) of this notification, to issue orders in writing for the exercise of the powers and performance of the functions, including powers under Chapter XVII-B and XVII-BB of the said Act, by the Assessing Officers, who are subordinate to them, in respect of such persons or classes of persons or income or classes of income, or cases or classes of cases specified in the corresponding entry in column (4) of the said Schedule, in respect of which such Joint Commissioners of Income-tax are authorized by the Commissioner of Income-tax under clause (b) of this notification. SCHEDULE Sl . No. Designation of Income-tax authorities Headquarters Jurisdiction (1) (2) (3) (4) 1. Commissioner of Income-tax (LTU), Bangalore / Bangalore 1 [All cases assigned under section 127 of the Income-tax Act, 1961 (43 of 1961) and which are presently under the jurisdiction of Chief Commissioner of Income-tax, Bangalore 1 2 [(other than the districts of] Kolar, Mysore, Chamarajanagar, Mandya, Hassan, Chikkamagalur, and Kodagu)and Chief Commissioner of Income-tax, Bangalore -2 (other than the districts of Chikkaballapur, Tumkur, Davanagere, Shinioga, Haveri, Chitradurga, Gulbarga, Bidar, Raichur, Yadgir, BeIlarj and Koppal); Principal Commissioner of Income-tax/Commissioner of Income-tax, Bangalore-1; Commissioner of Income-tax (TDS), Bangalore 3 [(other than the districts of Kolar, Chikkaballapur,] Mysore, Mandya, Hassan, Tuinkur, Chikkamagalur, Chamarajanagar and Kodagu); Principal Commissioner/ Commissioner of Income-tax (Central), Bangalore; and Commissioner of Income-tax (International Taxation), Bangalore] in which Consent Form for opting for the Large Taxpayer Unit scheme has been given and in which following payments have been made in financial year 2004-05 or any subsequent financial year: (a) Duties of excise in cash/current account of Rs. five crores or more under the Central Excise Act, 1994; or (b) Service tax in cash/current account of Rs. five crores or more under the Finance Act, 1994 read with Service Tax Rules, 1994; or (c) Advance tax of Rs. ten crores or more under the Income-tax Act, 1961. 2. This notification shall come into force from the date of its publication in the Official Gazette. [F. No. 187/8/2006-ITA-I] Notes:- 1. Substituted vide NOTIFICATION NO. 62/2014 dated 12 th November, 2014 w.e.f. 15 th day of November, 2014, before it was read as, All cases assigned under section 127 of the Income-tax Act, 1961 (43 of 1961) and which are presently under the jurisdiction of Chief Commissioner of Income-tax-I Bangalore (other than revenue district of Tumkur) and Chief Commissioner of Income-tax-II, Bangalore (other than revenue district of Kolar) 2.Substituted vide Not. 83/2014 - Dated 19-12-2014 , before it was read as, (other than the districts of Ramanagar, . 3. Substituted vide Not. 83/2014 - Dated 19-12-2014 , before it was read as, (other than the districts of Kolar, Chikkaballapur, Ramanagar, .