Case law › Notifications › 2014 › Notification No. 52 /2014 [F. No. 187 /38 /2014 (ITA.I) / SO 2754(E)

Notification 22 October 2014

Notification No. 52 /2014 [F. No. 187 /38 /2014 (ITA.I) / SO 2754(E)

Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 880(E), dated 14-9-2001

What this is

Notification No. 52 /2014 [F. No. 187 /38 /2014 (ITA.I) / SO 2754(E) was published on 22 October 2014. Its subject is Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 880(E), dated 14-9-2001.

The instrument itself

The text, as the department published it

Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. The Hindi of the bilingual gazette is not reproduced: these files use a legacy Devanagari font that does not survive extraction, and a garbled transliteration would be worse than none. It is in the department’s file. For anything you rely on, read the file itself.

NOTIFICATION New Delhi, the 22nd October, 2014 (Income-Tax) S.O. 2754 (E).— In exercise of the powers conferred by sub-section

(1) and

(2) of section 120 of the Income-Tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India, Central Board of Direct Taxes number S.O.880(E), dated the 14th September, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (ii), dated the 14th September, 2001, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby -

392 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—S EC . 3(ii)]

(a) directs that the Commissioners of Income-tax specified in column

(2) of the Schedule annexed hereto having their headquarters at the places specified in the corresponding entries in column

(3) of the said Schedule shall exercise the powers and perform all the functions in respect of such cases or classes of cases as specified in column (5), in such territorial areas specified in the corresponding entries in column

(4) of the said Schedule;

(b) authorises the Commissioners of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions by the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax and Tax Recovery Officers, who are subordinate to them, in respect of cases or classes of cases specified in column

(5) in such territorial areas specified in the corresponding entries in column

(4) of the said Schedule in accordance with the orders issued by the respective Commissioners of Income-tax.

(c) authorises the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax referred to in clause

(b) above, to issue orders in writing for the exercise of the powers and performance of the functions by the Assessing Officers, who are subordinate to the said Additional Commissioners of Income-tax or Joint Commissioners of Income-tax in respect of cases or classes of cases, in respect of which such Additional Commissioners of Income-tax or Joint Commissioners of Income-tax are authorised by the Commissioners of Income-tax under clause

(b) above. SCHEDULE S.No. Designation Headquarters Territorial Area Cases or classes of cases

(1) (2)

(3) (4)

(5) 1. Commissioner of Income-tax (Exemption), Ahmedabad Ahmedabad State of Gujarat, Union Territory of Daman and Diu, Union Territory of Dadra and Nagar Haveli All cases of persons in the territorial area specified in column