Notification No. 3147

In partial modification of Board's Notification No. 87 dated 29th May, 1970, and in exercise of the powers conferred by sub-section (1) of section 121 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Commissioners of Income-tax will perform the functions specified in the Annexure

What this is

Notification No. 3147 was published on 19 June 1971. Its subject is In partial modification of Board's Notification No. 87 dated 29th May, 1970, and in exercise of the powers conferred by sub-section (1) of section 121 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Commissioners of Income-tax will perform the functions specified in the Annexure.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.121	no counterpart recorded

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In partial modification of Board's Notification No. 87 dated 29th May, 1970, and in exercise of the powers conferred by sub-section (1) of section 121 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Commissioners of Income-tax will perform the functions specified in the Annexure.

This notification shall take effect from 21st June, 1971.

ANNEXURE

Statutory Technical Functions :

1. Revisionary powers under sections 263 and 264 of the Income-tax Act, 1961 (not under sections 33A and 33B of the Income-tax Act, 1922).

2. Jurisdiction proposals and other matters pertaining to Appellate Assistant Commissioners.

3. All work relating to second appeals before the Income-tax Appellate Tribunal, references and writ petitions before High Courts and Supreme Court and any other proceedings before these authorities except prosecution proceedings and tax recovery proceedings.

4. Matters pertaining to Income-tax Officers (Judicial) Authorised Representatives and Standing Counsel.

5. All work relating to internal and revenue audit in the Income-tax Department and matters pertaining to Inspecting Assistant Commissioners of Income-tax (Audit) and Chief Auditors

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 1061 — A notification under section 121 of the Income-tax Act, 1961 24 July 1971

← Notification No. 3490 · Notification No. 2387 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.