Amendment of the Income-tax Rules under section 120 of the Income-tax Act, 1961
S.O. 2116 was published on 28 August 1998. 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.
The Chief Commissioner of Income-tax, Calcutta, acting under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 and the powers conferred by the Board's Notification No. 9565 and S.O. No. 504 dated 5 July 1994, and in partial modification of Notification No. 1/97-98 dated 29 May 1997, directs that the Commissioner of Income-tax (Appeals)-VI, Calcutta shall perform the appellate functions in respect of persons assessed by the authorities specified in column 3 of the Schedule who are aggrieved by orders under clauses (a) to (h) of sub-section (2) of section 246 of the Income-tax Act, 1961, and the corresponding appealable orders under the Wealth-tax Act, 1957, the Gift-tax Act, 1958, the Companies (Profits) Surtax Act, 1964, the Interest-tax Act, 1974, the Expenditure-tax Act, 1987 and the Estate Duty Act, 1953. The Schedule gives that Commissioner jurisdiction over all Assessing Officers functioning under the Deputy Commissioner of Income-tax, Range-7, Calcutta, over the Deputy Commissioner of Income-tax, Special Range-I, Calcutta and the Assessing Officers subordinate to him, and over all Assessing Officers functioning under the Deputy Commissioner of Income-tax, Range-22, Calcutta.
In exercise of the powers conferred by sub-sections (1) and (2) of section 120 the Income-tax Act, 1961 (43 of 1961), and the powers conferred on me by the Central Board of Direct Taxes, New Delhi, vide Notification No. 9565/F. No. 279/129/93-ITJ (Pt. II), dated July 5, 1994, and S. O. No, 504, dated July 5, 1994, and all other powers enabling me in this behalf and in partial modification of Notification No. 1/97-98, dated May 29, 1997, I, the Chief Commissioner of Income-tax, Calcutta, hereby direct that the Commissioner of Income-tax (Appeals)-VI, Calcutta, shall perform the functions in respect of such persons assessed to income-tax or wealth-tax or gift-tax or surtax or interest-tax or expenditure-tax or estate duty by the income-tax authorities/Assessing Officers specified in column 3 of the Schedule below as are aggrieved by any order mentioned in clauses (a) to (h) of sub-section (2) of section 246 of the Income-tax Act, 1961, clauses (a) to (e) of sub-section (1A) of section 23 of the Wealth-tax Act, 1957 (27 of 1957), clauses (a) to (e) of sub-section (1A) of section 22 of the Gift-tax Act, 1958 (18 of 1958), sub-section (1) of section 11 of the Companies (Profits) Surtax Act, 1964 (7 of 1964), sub-section (1) of section 15 of the Interest-tax Act, 1974 (45 of 1974), sub-section (1) of section 22 of the Expenditure-tax Act, 1987 (35 of 1987), and section 62 of the Estate Duty Act, 1953. This order will take effect from August 28, 1998.
SCHEDULE
Designation of the Commis- Sl. No sioner of Income-tax Jurisdiction (Appeals)
1. Commissioner of Income- (a) All the Assessing Officers functioning tax (Appeals)-VI, Calcutta under the Deputy Commissioner of Income tax, Range-7, Calcutta.
[b) The Deputy Commissioner of Income-tax, Special Range-I, Calcutta, and/or all the Assessing Officers subordinate to the Deputy Commissioner of Income-tax, Special Range-1, Calcutta.
(c) All the Assessing Officers functioning under the Deputy Commissioner of Income-tax Range 22, Calcutta,
[No. AC/HQ/PLANNING/30/98-99]
28 August 1998.
In the memorandum of appeal and hearing notice before the Commissioner of Income-tax (Appeals)-VI, Calcutta, and in any objection that an appeal lay before a different appellate authority.
Source: the Income Tax Department’s own published text — its page for this instrument.