Notification No. 11042

What this is

Notification No. 11042 was published on 20 August 1999. Its subject is Commissioner of Income-tax (Central) directed under section 120.

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

Under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes directs that the Commissioner of Income-tax (Central), Patna shall have jurisdiction over all such cases or classes of cases as may be assigned to him in terms of section 127 of the Act for the purpose of co-ordinated investigation, and shall function under the control and supervision of the Director General of Income-tax (Investigation), East, Calcutta.

Who it reaches

• the Commissioner of Income-tax (Central), Patna
• the Director General of Income-tax (Investigation), East, Calcutta
• assessees whose cases are transferred to the Central charge at Patna under section 127

The provisions it speaks to

The instrument, as the Board published it

In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Commissioner of Income-tax (Central), Patna shall :

(i) have jurisdiction over all such cases or classes of cases as may be assigned to him in terms of section 127 of the Income-tax Act, for the purpose of the co-ordinated investigation;

(ii) function under the control and supervision of the Director General of Income-tax (Investigation), East, Calcutta.

[F. No. 187/1/99-ITA-I]

What to watch

• The notification gives no date of commencement on the face of the text.
• The jurisdiction is not territorial: it arises only over cases actually assigned by an order under section 127, so a valid transfer order is the foundation of the Commissioner's authority.
• The stated purpose of the assignment is co-ordinated investigation.
• The Central charge at Patna is placed under the Investigation Directorate at Calcutta, not under a territorial Chief Commissioner.

Where you meet it

In an order under section 127 transferring a case to the Central charge at Patna and in the assessment made there after a search or co-ordinated investigation.

On the same provision

• 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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