Consequent to the transfer of the charge of Commissioner of Income-tax (Appeals)-VII, Calcutta, from the region of the Chief Commissioner of Income-tax, Calcutta to Hazaribagh, vide Board's letter F. No. A-11018/13/98-Ad. VII, dated 1st September, 1998, the said charge stands abolished with immediate effect
S.O. 2682 was published on 26 November 1998. Its subject is Consequent to the transfer of the charge of Commissioner of Income-tax (Appeals)-VII, Calcutta, from the region of the Chief Commissioner of Income-tax, Calcutta to Hazaribagh, vide Board's letter F. No. A-11018/13/98-Ad. VII, dated 1st September, 1998, the said charge stands abolished with immediate effect.
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, in exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 and of the powers conferred on him by the Central Board of Direct Taxes vide Notification No. 9565/F. No. 279/129/93-ITJ (Pt. II) dated 5th July, 1994 and S.O. No. 504 dated 5th July, 1994, and in partial modification and supersession of all earlier notifications in that behalf except as respects things done or omitted to be done before such supersession, directs that the Commissioners of Income-tax (Appeals) of the Calcutta region specified in column 2 of the Schedule shall perform their functions in respect of persons assessed by the income-tax authorities or Assessing Officers specified in column 3 who are aggrieved by orders 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, clauses (a) to (e) of sub-section (1A) of section 22 of the Gift-tax Act, 1958, sub-section (1) of section 11 of the Companies (Profits) Surtax Act, 1964, sub-section (1) of section 15 of the Interest-tax Act, 1974, sub-section (1) of section 22 of the Expenditure-tax Act, 1987 and section 62 of the Estate Duty Act, 1953. The Schedule allots to each Commissioner of Income-tax (Appeals) the Ranges, Special Ranges and Assessing Officers whose orders he is to hear. It also provides that where a Ward, Circle, Joint Commissioner Range or Special Range or part of one is transferred by the notification from one charge to another, appeals arising out of assessments made in it and pending immediately before the date the notification takes effect shall from that date be transferred to and dealt with by the Commissioner of Income-tax (Appeals) to whom that Ward, Circle or Range is transferred.
Consequent to the transfer of the charge of Commissioner of Income-tax (Appeals)-VII, Calcutta, from the region of the Chief Commissioner of Income-tax, Calcutta, to Hazaribagh vide Board's letter F. No. A-11018/13/98-Ad. VII dated 1st September, 1998, that charge stands abolished with immediate effect.
Consequent to the transfer of the charge of Commissioner of Income-tax (Appeals)-VII, Calcutta, from the region of the Chief Commissioner of Income-tax, Calcutta to Hazaribagh, vide Board's letter F. No. A-11018/13/98-Ad. VII, dated 1st September, 1998, the said charge stands abolished with immediate effect.
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 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 and in supersession of all earlier notifications made in this behalf, except in respect of things done or omitted to be done before such supersession, I, the Chief Commissioner of Income-tax, Calcutta, hereby direct that the Commissioners of Income-tax (Appeals) of this region specified in column 2 of the Schedule attached hereto, shall perform their functions in respect of such persons assessed to income-tax or expenditure-tax or surtax or interest-tax or estate duty by the income-tax authorities/Assessing Officers specified in column 3 thereof as are aggrieved by any orders 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.
2. Where an Income-tax Circle, Ward of J. C. I. T. Range or Special Range or part thereof stands transferred by this notification from one charge to another, appeals arising out of the assessments made in that Income-tax Ward/Circle/Special Range or part thereof and pending, immediately before the date from which this notification takes effect, therefore, the Commissioner of Income-tax (Appeals) from whose charge that particular Income-tax Ward/Circle/Special Range or part thereof is transferred, shall, from the date from which this notification takes effect, be transferred to and dealt with by the Commissioner of Income-tax (Appeals) to whom the said Ward/Circle/Special Range or part thereof is transferred.
This order will take effect from the date of the notification.
SCHEDULE Jurisdiction of the Commissioner of Income-tax (Appeals). ------- Sl. No. Designation of the Commis- Jurisdiction sioner of Income-tax (Appeals) ------- (1) (2) (3) ------- 1. Commissioner of Income-tax (a) All the Assessing Officers function- (Appeals)-I, Calcutta. ing under the Joint Commissioner of Income-tax, Range-1, Calcutta. (b) The Joint Commissioner of Income- tax, Special Range-11, Calcutta, and/or all the Assessing Officers subordinate to the Joint Commissioner of Income-tax, Special Range-11, Calcutta. (c) The Joint Commissioner of Income-tax, Special Range-22, Calcutta, and/or all the Assessing Officers subordinate to the Joint Commissioner of Income-tax, Special Range-22, Calcutta. (d) The Joint Commissioner of Income- tax, Special Range-7, Calcutta, and/or all the Assessing Officers subordinate to the Joint Commissioner of Income-tax, Special Range-7, Calcutta. (e) All the Assessing Officers functioning under the Joint Commissioner of Income-tax, Special Range-21, Calcutta. 2. Commissioner of Income-tax (a) All the Assessing Officers function (Appeals)-VI, Calcutta. ing under the Joint Commissioner of Income-tax, Range-7, Calcutta. (b) The Joint Commissioner of Income- tax, Special Range-1, Calcutta, and/or all the Assessing Officers subordinate to the Joint Commissioner of Income-tax, Special Range-1, Calcutta. (c) All the Assessing Officers functioning under the Joint Commissioner of Income-tax, Range-22, Calcutta. (d) The Joint Commissioner of Income- tax, Special Range-2, Calcutta, and/or all the Assessing Officers subordinate to the Joint Commissioner of Income-tax, Special Range-2, Calcutta. (e) All the Assessing Officers functioning under the Joint Commissioner of Income-tax, Range-13, Calcutta. 3. Commissioner of Income-tax (a) All the Assessing Officers functioning (Appeals)-X, Calcutta. under: (i) Joint Commissioner of Income-tax, Jalpaiguri Range, Jalpaiguri. (ii) Joint Commissioner of Income-tax, Siliguri Range, Siliguri. (iii) Joint Commissioner of Income-tax, Range 6, Calcutta. (b) The Joint Commissioner of Income- tax, Special Range-Jalpaiguri and/or all the Assessing Officers subordinate to the Joint Commissioner of Income-tax, Special Range-Jalpaiguri. (c) The Joint Commissioner of Income-tax, Special Range-10, Calcutta, and/or all the Assessing Officers subordinate to the Joint Commissioner of Income-tax, Special Range-10, Calcutta. (d) The Joint Commissioner of Income- tax, Special Range-21, Calcutta, and/or all the Assessing Officers subordinate to the Joint Commissioner of Income-tax, Special Range-21, Calcutta. (e) The Joint Commissioner of Income- tax, Special Range-8, Calcutta, and/or all the Assessing Officers subordinate to the Joint Commissioner of Income-tax, Special Range-8, Calcutta. 4. Commissioner of Income-tax (a) All the Assessing Officers function- (Appeals)-XII, Calcutta. ing under:--- (i) The Joint Commissioner of Income-tax, Range-10, Calcutta. (ii) The Joint Commissioner of Income-tax, Range-11, Calcutta. (iii) The Joint Commissioner of Income-tax, Range-20, Calcutta. (iv) The Joint Director of Income-tax (Exemption), Calcutta. (b) The Joint Commissioner of Income- tax, Special Range-12, Calcutta, and/or all the Assessing Officers subordinate to the Joint Commissioner of Income-tax, Special Range-12, Calcutta. (c) The Assistant Commissioner of Income-tax (Investigation) Circle-II(1), Guwahati in respect of the specific case transferred by the Central Board of Direct Taxes to Calcutta. (d) All the Assessing Officers functioning under the Joint Commissioner of Income-tax, Range-15, Calcutta. ------- [No. AC/HQ/Planning/30/98-99]
the date of the notification, 26 November 1998.
In filing an appeal before a Commissioner of Income-tax (Appeals) in the Calcutta region, and in tracing where a pending appeal has gone after the abolition of the Commissioner of Income-tax (Appeals)-VII charge.
Source: the Income Tax Department’s own published text — its page for this instrument.