Jurisdiction of Commissioner of Income-tax (Large Taxpayer Unit) Delhi - 63/2008 - Income Tax

Jurisdiction of Commissioner of Income-tax (Large Taxpayer Unit) Delhi NOTIFICATION NO 63/2008 Dated : May 26, 2008 S.O. 1217(E) - In exercise of powers conferred by sub-section (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 below, 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 income 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 the powers under Chapter XVII-B and XVII-BB of the said Act, by the Additional Commissioners or Joint Commissioners of Income-tax, who are subordinate to him, 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; and (c) authorizes the Additional Commissioners or 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 the 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 Additional Commissioners or Joint Commissioners of Income- tax are authorized by the Commissioner of Income-tax under clause (b) of this notification. SCHEDULE S. No. Designation of Income-tax authority Headquarters Jurisdiction (1) (2) (3) (4) 1. Commissioner of Income-tax (Large Taxpayer Unit) Delhi Delhi 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(s) of Income-tax, Delhi-1, 2, 3, 4, 5, 6, 7, 8, 9; Chief Commissioner of Income Tax (TDS), Delhi, Chief Commissioner of Income-tax (Central), Delhi, Commissioner(s) of Income-tax (International Taxation)-1 to 3, Delhi] in which consent form for opting for the Large Taxpayer Unit scheme has been given and in which following payments have been made in the financial year 2004-05 or any subsequent financial year : (a) duties of excise in cash or current account of five crores rupees or more under the Central Excise Act, 1944; or (b) service tax in cash or current account of five crores rupees or more under the Finance Act, 1994 read with Service Tax Rules, 1994; or (c) advance tax of Ten crores rupees 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.187/09/2008-ITA-1 (Padam Singh) Under Secretary to the Government of India -------------- 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 Commissioners of Income-tax Delhi-I, II, III, IV, V, VI, VIII, IX, XI, XII, XIII, Central and Director of Income-tax (International Taxation), Delhi