Notification No. 1328

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

What this is

Notification No. 1328 was published on 9 April 1999. 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

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 by Notification No. 9565 dated 5 July 1994 and S.O. No. 504 dated 5 July 1994, and in partial modification of Notification No. 9/98-99 dated 26 November 1998, directs that the Commissioner of Income-tax (Appeals)-XII, Calcutta shall perform the functions in respect of persons assessed by the authorities and Assessing Officers specified in column 3 of the Schedule who 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, 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 that Commissioner (Appeals) the Assessing Officers under the Joint Commissioners of Income-tax, Range-10, Range-11, Range-20 and Range-15, Calcutta, the Joint Director of Income-tax (Exemption), Calcutta, the Joint Commissioner of Income-tax, Special Range-12, Calcutta and the officers subordinate to him, the Joint Director of Income-tax (Exemption), Special Ranges, Calcutta and the officers subordinate to him, and the Assistant Commissioner of Income-tax (Investigation), Circle-II(1), Guwahati in respect of the specific cases transferred by the Central Board of Direct Taxes to Calcutta.

Who it reaches

appellants before the Commissioner of Income-tax (Appeals)-XII, Calcutta
assessees of the Ranges and Directorates listed in the Schedule
the Assessing Officers whose orders are appealed against

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 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. 9/98-99, dated November 26, 1998, I, the Chief Commissioner of Income-tax, Calcutta, hereby direct that the Commissioner of Income-tax (Appeals)-XII, 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 shall take effect from the date of this order.

SCHEDULE

-------- Designation of the Commis SI. No. sioner of Income-tax Jurisdiction (Appeals), Calcutta -------- (1) (2) (3) -------- 1. Commissioner of Income- (a) All the Assessing Officers functioning tax (Appeals)-XII, under: Calcutta (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 cases 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.

(e) The Joint Director of Income-tax (Exemption) Spl. Ranges, Calcutta and/or all the Assessing Officers subordinate to the Joint Director (Exemption), Special Range, Calcutta. --------

[No. AC/HQ/Planning/30/99-2000]

From when

the date of the order.

What to watch

The order takes effect from the date of the order.
It is a partial modification of Notification No. 9/98-99 dated 26 November 1998, so that notification survives except so far as it is modified here.
The jurisdiction is not confined to income-tax appeals: it extends to appeals under the Wealth-tax Act, the Gift-tax Act, the Companies (Profits) Surtax Act, the Interest-tax Act, the Expenditure-tax Act and the Estate Duty Act, and to the specific clauses of the appeal provisions named.
One entry is case-specific: the Guwahati Assistant Commissioner's cases fall within this jurisdiction only where the Central Board of Direct Taxes has transferred them to Calcutta.

Where you meet it

In the office to which an appeal is filed against an assessment made by any of the Calcutta officers named in the Schedule.

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

← S.O. 241(E) · Notification No. 10863 →

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.