Amendment in the Notification No. S.O. 733(E) dated the 31st July, 2001 - 160/2003 - Income Tax

Amendment in the Notification No. S.O. 733(E) dated the 31st July, 2001 Notification No. 160 of 2003, dt 30th June, 2003 . 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 Chief Commissioners of Income-tax, specified under column (2) of the Schedule-II (as so inserted by this notification) annexed to the notification No. S.O. 733(E) dated the 31st July, 2001 having headquarters at the places specified in the corresponding entries under column (3) of the said Schedule, shall exercise the powers and perform the functions during period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified in the corresponding entries under column (4) of Schedule II and makes the following amendments in the notification of the Government of India, in the Ministry of Finance, Department of Revenue, (Central Board of Direct Taxes), No. S.O. 733(E) dated the 31st July, 2001, namely: 2. In the said notification,- (a) for the words "the Schedule", the words and figure "the Schedule I" shall be substituted; (b) for the words 'the said Schedule' the words and figure "the said Schedule I" shall be substituted; (c) after the words and figures "this notification shall come into force with effect from lst August, 2001", the following provisos shall be inserted, namely : "Provided that the Chief Commissioners of Income-tax, specified under column (2) of the Schedule II hereto annexed, having their headquarters at places specified in the corresponding entries under column (3) of that Schedule, shall exercise the powers and perform the functions during the period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified in the corresponding entries under column (4) of Schedule II : Provided further that the Chief Commissioners of Income-tax, referred to under column (2) of the Schedule II may authorise any Commissioner of Income-tax to exercise the powers and perform the functions during the period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified under column (4) in respect of which the Chief Commissioners of Income-tax specified in the corresponding entries under column (2) of the said Schedule having jurisdiction vested in them; Provided also that the Commissioner of Income-tax, referred to in the second proviso may authorise any Joint Commissioner of Income-tax to exercise the powers and perform the functions during, the period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified under column (4) of Schedule II in respect of which the Chief Commissioners of Income-tax specified in the corresponding entries in column (2) of the said Schedule having jurisdiction vested in them; Provided also that the Joint Commissioner of Income-tax, referred to in third proviso, may authorise any Assessing Officer, who is subordinate to him, to exercise the powers and perform the functions during the period beginning on or after the 1st July, 2003 in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified under column (4) of Schedule II in respect of which the Chief Commissioners of Income-tax specified in the corresponding entries in column (2) of the said Schedule having jurisdiction vested in them."; (d) after Schedule I, the following Schedule shall be inserted, namely : "Schedule II Serial No. Chief Commissioners of Income-tax who shall exercise jurisdiction in respect of permanent account number in respect of persons assessable by Income-tax authorities specified under column (4) Head Quarters Income-tax authorities in respect of which Chief Commissioners referred to in column 2 shall have jurisdiction (1) (2) (3) (4) 1. Chief Commissioner of Income-tax, Chandigarh Chandigarh Chief Commissioners of Income-tax Amritsar, Ludhiana, Shimla, Panchkula, Director General of Income-tax (Investigation), Chandigarh 2. Chief Commissioner of Income-tax, Delhi-I Delhi Chief Commissioners of Income-tax -II to XIII, Directors General of Income-tax- (Investigation), (Central), (Administration), (Vigilance), (Systems), (International Taxation), (Research). 3. Chief Commissioner of Income-tax, Jaipur Jaipur Chief Commissioners of Income-tax, Jodhpur, Udaipur, Director General of Income-tax (Investigation), Jaipur. 4. Chief Commissioner of Income-tax, Ahmedabad-I Ahmedabad Chief Commissioners of Income-tax, Ahmedabad II, III, IV, Surat, Baroda, Rajkot, Director General of Income-tax (Investigation), Ahmedabad. 5. Chief Commissioner of Income-tax, Mumbai-I Mumbai Chief Commissioners of Income-tax, Mumbai-II to XIII, Central I and II, Director General of Income tax (Investigation), Mumbai 6. Chief Commissioner of Income-tax, Pune Pune Chief Commissioners of Income-tax, Thane, Nashik, Director General of Income-tax (Investigation), Pune 7. Chief Commissioner of Income-tax, Nagpur Nagpur Commissioners of Income tax I to IV Nagpur. 8. Chief Commissioner of Income-tax, Bangalore-I Bangalore Chief Commissioners of Income-tax, Bangalore-II, III, Hubli, Panaji and Director General of Income tax (Investigation), Bangalore. 9. Chief Commissioner of Income-tax, Cochin Cochin (Kochi) Chief Commissioners of Income-tax, Thiruvananthapuram, Director General of Income tax (Investigation), Cochin. 10. Chief Commissioner of Income-tax, Chennai-I Chennai Chief Commissioners of Income-tax, Chennai-II to VI, Coimbatore, Madurai, Tiruchirapalli, Director General of Income-tax (Investigation), Chennai. 11. Chief Commissioner of Income-tax, Hyderabad-I Hyderabad Chief Commissioners of Income-tax, Hyderabad-II, III, Vishakhapatnam, Director General of Income tax (Investigation), Hyderabad 12. Chief Commissioner of Income-tax, Bhubaneswar Bhubaneswar Commissioners of Income-tax Bhubaneshwar, Cuttack and Sambalpur 13. Chief Commissioner of Income-tax, Kolkata-I Kolkata Chief Commissioners of Income-tax, Kolkata-II to XI, Durgapur, Director General of Income-tax (Investigation), Kolkata, DGIT (Exemptions) 14. Chief Commissioner of Income-tax, Bhopal Bhopal Chief Commissioners of Income-tax, Raipur, Indore, Director General of Income-tax (Investigation), Bhopal 15. Chief Commissioner of Income-tax, Lucknow Lucknow Chief Commissioners of Income-tax. Allahabad, Bareilly, Director General of Income-tax (Investigation), Lucknow 16. Chief Commissioner of Income-tax, Kanpur Kanpur Chief Commissioners of Income-tax, Meerut, Dehradun. 17. Chief Commissioner of Income-tax, Patna Patna Chief Commissioners of Income-tax, Patna-II, Ranchi, Director General of Income-tax (Investigation), Patna 18. Chief Commissioner of Income-tax, Guwahati Guwahati Chief Commissioner of Income-tax, Shillong This notification shall come into force w.e.f. 01-07-2003. Sd/- (I.P.S. Bindra) Under Secy. File No. 187 / 11 / 2003-ITA.I Note: The principal notification was published vide S.O. 733(E) dated 31st July, 2001 and subsequently amended vide notifications number- (1) S.O. 104 (E) dated 24th January, 2002; (2) S.O. 401 (E) dated 10th April, 2002; (3) S.O. 846(E) dated 30th August, 2001; (4) S.O. 773(E) dated 19th July, 2002; (5) S.O. 1262(E) dated 3rd December, 2002; (6) S.O. 220(E) dated 25th February, 2003.