Chief Commissioners of Income-tax directed under section 120
Notification No. 160 was published on 30 June 2003. Its subject is Chief Commissioners of Income-tax directed under section 120.
Notification No : 160
Section(s) Referred : s. 120(1) ,s. 120(2)
Date of Issue : 30/6/2003
Notification No. 160 of 2003, dt 30th June, 2003.
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 Chief Commissioners of Income-tax, specified under column (2) of the Schedule-II (as so inserted by this notification) annexed to the notification No. S.O. 733(E) dated the 31st July, 2001 having headquarters at the places specified in the corresponding entries under column (3) of the said Schedule, shall exercise the powers and perform the functions during period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified in the corresponding entries under column (4) of Schedule II and makes the following amendments in the notification of the Government of India, in the Ministry of Finance, Department of Revenue, (Central Board of Direct Taxes), No. S.O. 733(E) dated the 31st July, 2001, namely:
2. In the said notification,-
(a) for the words "the Schedule", the words and figure "the Schedule I" shall be substituted;
(b) for the words 'the said Schedule' the words and figure "the said Schedule I" shall be substituted;
(c) after the words and figures "this notification shall come into force with effect from lst August, 2001", the following provisos shall be inserted, namely :
"Provided that the Chief Commissioners of Income-tax, specified under column (2) of the Schedule II hereto annexed, having their headquarters at places specified in the corresponding entries under column (3) of that Schedule, shall exercise the powers and perform the functions during the period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified in the corresponding entries under column (4) of Schedule II :
Provided further that the Chief Commissioners of Income-tax, referred to under column (2) of the Schedule II may authorise any Commissioner of Income-tax to exercise the powers and perform the functions during the period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified under column (4) in respect of which the Chief Commissioners of Income-tax specified in the corresponding entries under column (2) of the said Schedule having jurisdiction vested in them;
Provided also that the Commissioner of Income-tax, referred to in the second proviso may authorise any Joint Commissioner of Income-tax to exercise the powers and perform the functions during, the period beginning on or after the 1st July, 2003, in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified under column (4) of Schedule II in respect of which the Chief Commissioners of Income-tax specified in the corresponding entries in column (2) of the said Schedule having jurisdiction vested in them;
Provided also that the Joint Commissioner of Income-tax, referred to in third proviso, may authorise any Assessing Officer, who is subordinate to him, to exercise the powers and perform the functions during the period beginning on or after the 1st July, 2003 in respect of matters of permanent account number of the persons assessable by the Income-tax authorities specified under column (4) of Schedule II in respect of which the Chief Commissioners of Income-tax specified in the corresponding entries in column (2) of the said Schedule having jurisdiction vested in them.";
(d) after Schedule I, the following Schedule shall be inserted, namely :
"SCHEDULE II
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Sl. Chief Commissioners of Income- Head Income-tax authorities in respect of
No. tax who shall exercise Ouarters which Chief Commissioners referred to
jurisdiction in respect of in column 2 shall have jurisdiction
permanent account number in
respect of persons assessable
by Income-tax authorities
specified under column (4)
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(1) (2) (3) (4)
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1 Chief Commissioner of Chandigarh Chief Commissioners of Income-tax
Income-tax, Chandigarh Amritsar, Ludhiana, Shimla, Panchkula,
Director General of Income-tax
(Investigation), Chandigarh.
2 Chief Commissioner of Delhi Chief Commissioners of Income-tax II
Income-tax, Delhi-I to XIII, Directors General of Income
tax (Investigation), (Central),
(Administration), (Vigilance),
(Systems), (International Taxation),
(Research).
3 Chief Commissioner of Jaipur Chief Commissioners of Jaipur Income-
Income-tax, tax, Jodhpur, Udaipur, Director
General of Income-tax (Investigation),
Jaipur.
4 Chief Commissioner of Ahmedabad Chief Commissioners of Income-tax,
Income-tax, Ahmedabad-II, Ahmedabad-I, III, IV,
Surat, Baroda, Rajkot, Director
General of Income tax (Investigation),
Ahmedabad.
5 Chief Commissioner of Mumbai Chief Commissioners of Income-tax,
Income-tax, Mumbai-I Mumbai-II to XIII, Central I and II,
Director General of Income-tax
(Investigation), Mumbai.
6 Chief Commissioner of Pune Chief Commissioners of Income-tax,
Income-tax, Pune Thane, Nashik, Director General of
Income tax (Investigation), Pune.
7 Chief Commissioner of Nagpur Commissioners of Income-tax I to IV
Income-tax, Nagpur Nagpur.
8 Chief Commissioner of Bangalore Chief Commissioners of Income-tax,
Income-tax, Bangalore-I Bangalore-II, III, Hubli, Panaji and
Director General of Income-tax
(Investigation), Bangalore.
9 Chief Commissioner of Cochin Chief Commissioners of (Kochi)
Income-tax, Cochin Income-tax, Thiruvananthapuram,
Director General of Income tax
(Investigation), Cochin.
10 Chief Commissioner of Chennai Chief Commissioners of Income-tax,
Income-tax, Chennai-I Chennai-II to VI, Coimbatore, Madurai,
Tiruchirapalli, Director General of
Income-tax (Investigation), Chennai.
11 Chief Commissioner of Hyderabad Chief Commissioners of Income-tax,
Income-tax, Hyderabad-I Hyderabad-II, III, Vishakhapatnam,
Director General of Income-tax
(Investigation), Hyderabad.
12 Chief Commissioner of Bhubaneswar Commissioners of Income-tax, Cuttack
Income-tax, Bhubaneshwar Bhubaneswar and Sambalpur.
13 Chief Commissioner of Kolkata Chief Commissioners of Income-tax,
Income-tax, Kolkata-I Kolkata-II to XI, Durgapur, Director
General of Income-tax (Investigation),
Kolkata, DGIT (Exemptions).
14 Chief Commissioner of Bhopal Chief Commissioners of Income-tax,
Income-tax, Bhopal Raipur, Indore, Director General of
Income tax (Investigation), Bhopal.
15 Chief Commissioner of Lucknow Chief Commissioners of Income-tax,
Income-tax, Lucknow Allahabad, Bareilly, Director General
of Income-tax Investigation), Lucknow.
16 Chief Commissioner of Kanpur Chief Commissioners of Income-tax,
Income-tax, Kanpur Meerut, Dehradun.
17 Chief Commissioner of Patna Chief Commissioners of Income-tax,
Income-tax, Patna Patna-II, Ranchi, Director General of
Income-tax (Investigation), Patna.
18 Chief Commissioner of Guwahati Chief Commissioner of Income-tax,
Income-tax, Guwahati Shillong.
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This notification shall come into force w.e.f. 1st July, 2003.
F.No. 187/11/2003-ITA-I]
Source: the Income Tax Department’s own published text — its page for this instrument.