Notification No. 308

Commissioners of Income-tax specified in column (2) of the Schedule below directed under section 120

What this is

Notification No. 308 was published on 27 October 2006. Its subject is Commissioners of Income-tax specified in column (2) of the Schedule below directed under section 120.

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.

NOTIFICATION NO. 308/2006, DATED 27-10-2006

In supersession of all earlier notifications/orders and consequent to order No.l 12 of 2006 in F. No.A-22011/3/2006-AD.VI, dated 14-8-2006 and in exercise of powers conferred by sub-section (1)&(2) of Section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes, hereby directs that the Commissioners of Income-tax specified in column (2) of the Schedule below, having their headquarters at the places specified in the corresponding entries in column (3) of the said schedule, shall exercise the powers and perform the functions in respect of any appeal filed by cases or class of cases of persons specified in column (5) and falling within the jurisdiction of the Income-tax authorities specified in column (4). This jurisdictional change will apply to all the pending appeals as on date.

SCHEDULE

Sl. No.

Charge of the Commissioner of Income-tax

(Appeals)

Headquarters

Jurisdiction of the

Cases of the class of the cases of the persons

Income-tax

Authorities

1

2

3

4

5

1.

Commissioner of

Bangalore

1. Commissioner of Income-tax, Mysore and

All cases.

Income-tax Appeals) -V,

Bangalore.

T

2. Commissioner of Income-tax- V, Bangalore

3. Commissioner of Income-tax(TDS), Bangalore

2.

Commissioner of

Hubli

Commissioner of Income-tax, Hubli and Commissioner of Income-tax, Davangere.

All cases

Income-tax (Appeals),

Hubli

2. This Notification shall take effect from the date of issue.
[F. No. 279/Misc.-130/2006-ITJ]

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

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.