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Case law › Notifications › 2005 › Notification No. 251
Notification 29 November 2005

Notification No. 251

251/2005, dated 29-11-2005

What this is

Notification No. 251 was published on 29 November 2005. Its subject is 251/2005, dated 29-11-2005.

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 amends its jurisdiction notification S.O. 734(E) dated 31 July 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) of that date. In Schedule-I to that notification, serial number 5 and the entries relating to it are substituted. The substituted entry places the Director General of Income-tax (Investigation), Ahmedabad, with headquarters at Ahmedabad, over the Commissioner of Income-tax (Central), Ahmedabad-I, the Commissioner of Income-tax (Central), Ahmedabad-II, the Commissioner of Income-tax (CIB), Ahmedabad, the Director of Income-tax (Investigation), Ahmedabad, and the Director of Income-tax (Investigation), Surat.

Who it reaches

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 ActNow
s.3s.3
s.120s.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.

251/2005, dated 29-11-2005

In exercise of the powers conferred by Sub-Section (1) and Sub-Section (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, number S.O.734(E) dated the 31st July, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- Section (ii) dated the 31st July, 2001 namely:-

In the Schedule-I to the said notification, for serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be substituted, namely-

5.

Director General of Income Tax (Investigation), Ahmedabad

Ahmedabad

(i) Commissioner of Income-tax (Central), Ahmedabad-I

(ii) Commissioner of Income-tax (Central), Ahmedabad-II

(iii) Commissioner of Income-tax (CIB), Ahmedabad

(iv) Director of Income-tax (Investigation), Ahmedabad

(v) Director of Income-tax (Investigation), Surat."

F.No.187/24/2005-ITA-I

What to watch

Where you meet it

In a search or survey proceeding or a centralised assessment in the Ahmedabad or Surat charge, where the authority of the officer is traced to this 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. 252  ·  Notification No. 250 →

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.