Notification No. 1490

Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961

What this is

Notification No. 1490 was published on 1 April 1988. Its subject is Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

Exercising the powers under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 and those conferred on him by the Board's notification No. 7842 in F. No. 279/17/88-ITJ, S.O. 361(E), dated 30 March 1988, the Chief Commissioner of Income-tax (Administration), Calcutta directs that the Commissioners of Income-tax (Appeals) I, II, III, VII, VIII, IX, X and XIV, Calcutta shall perform their functions in respect of the same territorial areas, persons, incomes and cases as immediately before the commencement of the notification. He further directs that they shall exercise the powers of a Commissioner of Income-tax (Appeals) over all orders passed by the income-tax authorities against whose orders an appeal lay to them before 1 April 1988, notwithstanding that those authorities, Ranges, Circles or Wards have been redesignated after 31 March 1988, the original notifications being read as referring to the new designations. Their functions are subject to any later notification or order of the Board or of the Chief Commissioner under section 124 or section 127.

Who it reaches

the eight Commissioners of Income-tax (Appeals) at Calcutta named in the Schedule
appellants whose appeals were pending or lay against orders of authorities since redesignated
the Board and the Chief Commissioner in making later orders under section 124 or section 127

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.120	s.241, s.243

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 exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), and in exercise of the powers conferred on me by Government of India, Central Board of Direct Taxes, New Delhi, Notification No. 7842 in f. No. 279/17/88-ITJ/S. O. 361 (E), dated 30th March, 1988, I, the Chief Commissioner of Income-tax (Administration), Calcutta, hereby:--

(a) direct that the Commissioners of Income-tax (Appeals) specified in the Schedule below shall perform their functions in respect of such territorial areas or of such persons or classes of persons or of such incomes or classes of incomes or of such cases or classes of cases in respect of which the said Commissioners of Income-tax (Appeals) were performing their functions immediately before the commencement of this notification by virtue of the jurisdiction vested in them under notifications issued by the Board from time to time;

(b) further direct that they shall exercise the powers and perform the functions of a Commissioner of Income-tax (Appeals) in respect of all orders passed by the income-tax authorities against whose order an appeal was lying with them prior to 1st April, 1988, notwithstanding the fact that the said income-tax authorities or the Ranges, or the Circles, or the Wards have been redesignated after 31st March, 1988, and as if the original notifications conferring jurisdiction on the said Commissioners of Income-tax (Appeals) referred to the new designations of the said income-tax authorities; and

(c) further direct that the said Commissioners of Income-tax (Appeals) shall perform their functions under this notification subject to any notification or order that may hereafter be issued by the Board or by me under section 124 or section 127 of the said Act.

------- Sl. No. Designation of the Commissioner of Income-tax (Appeals) ------- (1) (2) ------- 1. Commissioner of Income-tax (Appeals) I, Calcutta.

2. Commissioner of Income-tax (Appeals) II, Calcutta.

3. Commissioner of Income-tax (Appeals) III, Calcutta.

4. Commissioner of Income-tax (Appeals) VII, Calcutta.

5. Commissioner of Income-tax (Appeals) VIII, Calcutta.

6. Commissioner of Income-tax (Appeals) IX, Calcutta.

7. Commissioner of Income-tax (Appeals) X, Calcutta.

8. Commissioner of Income-tax (Appeals) XIV, Calcutta. -------

2. This notification shall come into force on and from the first day of April, 1988.

[No. 7/88-89/No. CC(A)/2P/13/87-88]

From when

1 April 1988.

What to watch

The notification comes into force on and from 1 April 1988.
Its purpose is to preserve appellate jurisdiction across the redesignation of Ranges, Circles and Wards after 31 March 1988; an objection that the appeal lay to a differently named authority does not survive it.
The jurisdiction so continued yields to any later notification or order of the Board or the Chief Commissioner under section 124 or section 127.

Where you meet it

In an appeal before a Commissioner of Income-tax (Appeals) at Calcutta against an order of an authority redesignated in 1988, where the appellate forum's competence is questioned.

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. 155/2025 [F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I] /SO 4901(E) — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 27 October 2025
Notification No. 50/2024 [F. No. 187/6/2024-TPL] / SO 2209(E) — Minstry of Finance 6 June 2024
Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] / SO 2992(E) — Ministry of Finance 6 July 2023
Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E) — Ministry of Finance 21 March 2023
Notification No. 10/2023 [F.No. 187/3/2020-ITA-I] / SO 951(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 1 March 2023
Notification No.121/2022 [F.No.187/3/2020-ITA-I] / SO 5255(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 14 November 2022

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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.