Issue of notification u/s 121 of the Income-tax Act, 1961.

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..... inistration. In the light of this decision. proposals are being received from Commissioners of Income-tax for the issue of notification u/s 121 of the Income-tax Act, 1961, modifying the existing jurisdiction. 2. It is noticed that while sending these proposals u/s 121 the Commissioners are sending the proposals only to one section of the Board i.e. Assessment-I Section. It needs to be stressed .....

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..... Issue of posting orders of Commissioners by Ad-VI Section. (vi) Jurisdiction u/s 122 in respect of Appellate authorities by I.T.(J) Section. 5. In order to ensure proper co-ordination and control it has been decided that the Commissioners of Income-tax should endorse copies of the proposals for any change in the jurisdiction of Commissioners to the other Sections of the Board also well in adva .....

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