Jurisdiction of Income-tax Authorities - S.O.2297 - Income Tax

Jurisdiction of Income-tax Authorities NOTIFICATION NO. S.O.2297 DATED 19-7-1966 In exercise of the powers conferred by section 126 of the Income-tax Act, 1961 (43 of 1961), and notwithstanding anything contained in the Notification of the late Central Board of Revenue S.R.O. 1214 (No. 44-Income-tax) dated the 1st July, 1952, the Central Board of Direct Taxes hereby directs that-- (i) the Income-tax Officer, Ward-A, Bulsar, shall have jurisdiction for the purpose of making any assessment for any assessment year prior to the assessment year commencing on the 1st April, 1963, under the Income-tax Act, 1961 (43 of 1961), or the Indian Income-tax Act, 1922 (11 of 1922), in respect of all persons residing or having their principal place of business or profession in Daman, Dadra and Nagar Haveli and falling in his jurisdiction after the 31st March, 1963, under the provisions of the Income-tax Act, 1961 (43 of 1961), as extended to that territory by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963), (ii) the Income-tax Officer, Ward-A, Junagadh, shall have jurisdiction for the purpose of making any assessment for any assessment year prior to the assessment year commencing on the 1st April, 1963 under the Income-tax Act, 1961 (43 of 1961), or the Indian Income-tax Act, 1922 (11 of 1922), in respect of all persons residing or having their principal place of business or profession in Diu and falling in his jurisdiction after the 31st March, 1963, under the provisions of the Income-tax Act, 1961 (43 of 1961), as extended to that territory by the Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963), (iii) the Income-tax Officer, B-Ward Circle I, Kakinada, shall have jurisdiction for the purpose of making any assessment for any assessment year prior to the assessment year commencing on the 1st April, 1963, under the Income-tax Act, 1961 (43 of 1961), or the Indian Income-tax Act, 1922 (11 of 1922), in respect of all persons residing or having their principal place of business or profession in Yanam and falling in his jurisdiction after the 31st March, 1963, under the provisions of the Income-tax Act, 1961 (43 of 1961), as extended to that territory by the Taxation Laws (Extension to Union Territories) Regulation 1963 (3 of 1963), (iv) the Income-tax Officer, B-Ward Calicut, shall have jurisdiction for the purpose of making any assessment for any assessment year prior to the assessment year commencing on the 1st April, 1963, under the Income-tax Act, 1961 (43 of 1961), or the Indian Income-tax Act, 1922 (11 of 1922), in respect of all persons residing or having their principal place of business or profession in Mahe and falling in his jurisdiction after the 31st March, 1963, under the provisions of the Income-tax Act, 1961 (43 of 1961), as extended to that territory by the Taxation Laws (Extension to Union Territories) Regulation 1963 (3 of 1963), (v) the Income-tax Officer, Goa at Panjim, shall have jurisdiction for the purpose of making any assessment for any assessment year prior to the assessment year commencing on the 1st April, 1963, under the Income-tax Act, 1961 (43 of 1961), or the Indian Income-tax Act, 1922 (11 of 1922), in respect of all persons residing or having their principal place of business or profession in Goa and falling in his jurisdiction after the 31st March, 1963, under the provisions of the Income-tax Act, 1961 (43 of 1961), as extended to that territory by the Taxation Laws (Extension to Union Territories) Regulation 1963 (3 of 1963)