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TMI BlogJurisdiction of Income tax Authorities u/s 120(1) and (2) of IT Act - Supersession of Notification No. S.O.822(E), dated the 23rd August, 2001.X X X X Extracts X X X X X X X X Extracts X X X X ..... S.O.822(E), dated the 23rd August, 2001 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), dated the 23rd August, 2001, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby, - (a) directs that the Director General of Income-tax or the Chief Commissioner of Income-tax specified in column (2) of the Schedule - I or II annexed to this notification, as the case may be (hereinafter referred to as the "said Schedules") or the Principal Commissioner/ Commissioner of Income-tax specified in column (4) of the said Schedules or Joint Commissioners of Income-tax or Assessing Officers, shall continue to exercise powers and perform the func ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Income-tax Officer who are subordinate to them. 2. This notification shall come into force with effect from the 15th day of November, 2014 SCHEDULE-I Sl. No. Director General of Income-tax(Investigation) Headquarters Principal Commissioner/Commissioner of Income-tax (Central) Headquarters (1) (2) (3) (4) (5) 1. Director General of Income-tax(Investigation), 10[Gujarat] Ahmedabad (i) Principal Commissioner / Commissioner of Income-tax (Central), Ahmedabad Ahmedabad (ii) Principal Commissioner/ Commissioner of Income-tax (Central), Surat Surat 25[2. Director General of Income-tax (Investigation), Bengaluru Bengaluru (iii) Principal Commissioner / Commissioner of Income-tax (Central), Bengaluru Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Director General of Income-tax (Investigation), 18[West Bengal, Sikkim and North East Region] Kolkata 6[(xiii)] Principal Commissioner/ Commissioner of Income-tax (Central), Kolkata - 1 Kolkata 7[(xiv)] Principal Commissioner / Commissioner of Income-tax (Central), Kolkata - 2 Kolkata (xiv) 3[*** ***] 22[(xv) Principal Commissioner / Commissioner of Income-tax (Central), Guwahati Guwahati] 10. Director General of Income-tax (Investigation), 19[Uttar Pradesh and Uttarakhand] Lucknow 23[(xvi)] Principal Commissioner / Commissioner of Income-tax (Central), Kanpur Kanpur 23[(xvii)] Principal Commissioner / Commissioner of Income-tax (Central), Lucknow Lucknow 11. Director General of Income-tax (I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ha Sharma) Director to the Government of India -------------------- Notes:- 1. Inserted vide NOTIFICATION NO. 71/2014 dated 15th November, 2014 2. Inserted vide NOTIFICATION NO. 71/2014 dated 15th November, 2014 3. Omitted vide NOTIFICATION NO. 71/2014 dated 15th November, 2014 before it was read as, "(xiv) Principal Commissioner/Commissioner of Income-tax (Central), Kolkata - 3" along with the corresponding, entry "Kolkata" 4. Renumbered NOTIFICATION NO. 71/2014 dated 15th November, 2014 vide earlier it was read as, "(x)" 5. Renumbered NOTIFICATION NO. 71/2014 dated 15th November, 2014 vide earlier it was read as, "(xi)" 6. Renumbered NOTIFICATION NO. 71/2014 dated 15th November, 2014 vide earlier it was read as, " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OTIFICATION NO. 14/2021 dated 11-03-2021 w.e.f. 03-01-2020 before it was read as "(xv), (xvi), (xvii), (xviii), (xix)" 24. Substituted vide NOTIFICATION NO. 71/2022 dated 28-06-2022 before it was read as, "SCHEDULE-II Sl. No. Chief Commissioner of Income-tax (Central) Head Quarters Principal Commissioner/ Commissioner of Income-tax( Central) Head Quarters (1) (2) (3) (4) (5) 1. Chief Commissioner of Income-tax (Central), Delhi Delhi (i) Principal Commissioner/ Commissioner of Income-tax (Central), Delhi - 1 Delhi (ii) Principal Commissioner/Commissioner of Income-tax (Central), Delhi - 2 Delhi (iii) Principal Commissioner /Commissioner of Income-tax (Central), Delhi - 3 Delhi 2. Chie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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