Notification No. 821

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

What this is

Notification No. 821 was published on 31 March 2000. 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

In exercise of the powers under sub-section (1) of section 120 of the Income-tax Act, 1961 and of the authority conferred by the Central Board of Direct Taxes notification No. 8478 (F. No. 279/121/89-ITJ) dated 27 October 1989, the Chief Commissioner of Income-tax, Kanpur directs that the Commissioners of Income-tax (Appeals) named in column 1 of the Schedule shall perform the appellate functions in respect of persons assessed in the Wards, Circles and Special Ranges specified in column 2, who are aggrieved by any of the orders mentioned in clauses (a) to (h) of sub-section (2) of section 246 of the Income-tax Act, 1961, sub-section (1) of section 11 of the Companies (Profits) Surtax Act, 1964, section 22 of the Interest-tax Act, 1974, sub-section (1A) of section 23 of the Wealth-tax Act, 1957 and sub-section (1A) of section 22 of the Gift-tax Act, 1958, as well as such persons or classes of persons as the Board has directed or may direct. The Commissioner of Income-tax (Appeals)-I, Kanpur takes the Central Range, Range-3 and the Special Range at Kanpur, and the Commissioner of Income-tax (Appeals)-II, Kanpur takes Range-1, Range-2 and Range-4 at Kanpur. All appeals in respect of persons assessable in those Wards, Circles and Ranges that were pending with any other Commissioner of Income-tax (Appeals) stand transferred accordingly with effect from 10 April 2000.

Who it reaches

assessees at Kanpur with appeals pending before a Commissioner of Income-tax (Appeals)
Commissioners of Income-tax (Appeals)-I and II, Kanpur
assessees appealing under the Surtax, Interest-tax, Wealth-tax and Gift-tax Acts in that charge
representatives filing or listing appeals at Kanpur

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
s.246	s.356

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 on me by sub-section (1) of section 120 of the Income-tax Act, 1961. and by the Notification No. 8478 (F. No. 279/121/89-ITJ), dated 27th October, 1989, issued by the Central Board of Direct Taxes, New Delhi, in this behalf under the said section, I, the Chief Commissioner of Income-tax, Kanpur, hereby direct that the Commissioner of Income-tax (Appeals) specified in column 1 of the Schedule below shall perform the functions in respect of such persons assessed to income-tax or surtax or interest-tax or gift-tax or wealth-tax in Wards, Circles and Special Ranges specified in column 2 of the Schedule below as are aggrieved by any of the orders mentioned in clauses (a) to (h) of sub section (2) of section 246 of the Income-tax Act, 1961, in sub-section (1) of section 11 of the Companies (Profits) Surtax Act, 1964 (7 of 1964), in section 22 of the Interest-tax Act, 1974, in sub-section (1A) of section 23 of the Wealth-tax Act, 1957, and sub-section (1A) of section 22 of the Gift-tax Act, 1958, and also in respect of such persons or classes of persons as the Board has directed or may direct in future in accordance with the relevant provisions of the aforementioned sections of the aforementioned Acts.

Consequently all the appeals in respect of persons assessable in Ward/ Circle/Special Range specified in column 2 of the Schedule below, which were hitherto pending with any other Commissioner of Income-tax (Appeals), will also stand transferred to the Commissioner of Income-tax (Appeals) mentioned in column 1 opposite the Wards/Circles/Special Range of the Schedule below with effect from 10-4-2000. SCHEDULE ------- Sl. Charge of CIT (Appeals) Ward/Circle/Range in the jurisdiction No. with headquarters -------

1. Commissioner of Income-tax 1. Addl./Joint CIT, Central Range. Kanpur. (Appeals)-I, Kanpur.

2. Addl./Joint CIT, Range-3, Kanpur.

3. Addl./Joint CIT, Spl. Range, Kanpur. 2. Commissioner of Income-tax 1. Addl./Joint CIT, Range-1, Kanpur. (Appeals)II, Kanpur. 2. Addl./Joint CIT, Range-2, Kanpur.

3. Addl./Joint CIT, Range-4, Kanpur. -------

This notification will come into force with effect from 10-4-2000.

[F. No. CCIT/KNP/S&P/20/1999-2000]

From when

10 April 2000.

What to watch

The direction comes into force with effect from 10 April 2000.
Pending appeals stand transferred by operation of the notification itself, without any separate order in each case.
The allocation covers appeals not only under the Income-tax Act but also under the Companies (Profits) Surtax Act, the Interest-tax Act, the Wealth-tax Act and the Gift-tax Act.

Where you meet it

In filing or pursuing an appeal against an assessment made in a Kanpur Ward, Circle or Range, where the appeal must now be taken up by the Commissioner of Income-tax (Appeals) named against that Range.

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.