Notification 26 August 2011
Notification No. 44/2011
Section 118 of the Income-tax Act, 1961 - Control of Income-tax Authorities - Notified Subordinate Officer
What this is
Notification No. 44/2011 was published on 26 August 2011. Its subject is Section 118 of the Income-tax Act, 1961 - Control of Income-tax Authorities - Notified Subordinate Officer.
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 section 118 of the Income-tax Act, 1961, the Central Board of Direct Taxes directs that the Additional Commissioner of Income-tax (Central Range), Chandigarh shall be subordinate to the Commissioner of Income-tax (Central), Gurgaon.
Who it reaches
- the Additional Commissioner of Income-tax (Central Range), Chandigarh
- the Commissioner of Income-tax (Central), Gurgaon
- assessees in the Chandigarh Central Range whose cases pass through that hierarchy
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.118 | s.238 |
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.
SECTION 118 OF THE INCOME-TAX ACT, 1961 - CONTROL OF INCOME-TAX AUTHORITIES - NOTIFIED SUBORDINATE OFFICER
NOTIFICATION NO. 44/2011 [SO 1977(E)], DATED 26-8-2011
In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Additional Commissioner of Income-tax, (Central Range) Chandigarh shall be subordinate to Commissioner of Income-tax (Central) Gurgaon.
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What to watch
- The notification gives no date of commencement on the face of the text.
- It settles subordination for the purposes of section 118 only; it does not itself confer or alter assessment jurisdiction.
- Approvals and directions that the Act requires from a superior authority in the Central Range at Chandigarh are to come from the Commissioner (Central), Gurgaon.
Where you meet it
In a Central charge assessment or search-related proceeding at Chandigarh, where an approval or direction of the superior authority is on record.
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.
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.