Case law › Notifications › 2014 › Notification No. 70/2014 [F. No. 187/37/2014 (ITA.I)] / SO 2915(E)

Notification 13 November 2014

Notification No. 70/2014 [F. No. 187/37/2014 (ITA.I)] / SO 2915(E)

Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Supersession of Notification No. SO 822(E), Dated 23-8-2001

What this is

Notification No. 70/2014 [F. No. 187/37/2014 (ITA.I)] / SO 2915(E) was published on 13 November 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 822(E), Dated 23-8-2001.

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.2	s.2, s.346, s.355
s.3	s.3
s.120	s.241, s.243
s.127	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.

SECTION 120(1) AND (2) OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - JURISDICTION OF - SUPERSESSION OF NOTIFICATION NO. SO 822(E), DATED 23-8-2001
NOTIFICATION NO. 70/2014 [F. NO. 187/37/2014 (ITA-I)]/SO 2915(E), DATED 13-11-2014
In exercise of the powers conferred by sub-sections (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.822(E), dated the 23rd August, 2001 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 23rd August, 2001, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby,—

(a)

directs that the Director General of Income-tax or the Chief Commissioner of Income-tax specified in column (2) of the Schedule -1 or II annexed to this notification, as the case may be (hereinafter referred to as the "said Schedules") or the Principal Commissioner/Commissioner of Income-tax specified in column (4) of the said Schedules or Joint Commissioners of Income-tax or Assessing Officers, shall continue to exercise powers and perform the functions as stipulated in the said Act, in respect of such persons or classes of persons or such incomes or classes of incomes or such cases or classes of cases in which the said Income-tax authorities have been exercising powers and performing the functions on the basis of jurisdiction assigned by any order passed under the said Act on the date of publication of this notification, till such jurisdiction is revoked;

(b)

directs that the Director General of Income-tax or the Chief Commissioner of Income-tax specified in column (2) of the said Schedules or the Principal Commissioner/Commissioner of Income-tax specified in column (4) of the said Schedules or Joint Commissioners of Income-tax subordinate to them, shall exercise powers and perform the functions as stipulated in the said Act in respect of such cases or classes of cases or such persons or classes of persons, assigned to Assessing Officers subordinate to them, under section 127 of the said Act, from the date of publication of this notification;

(c)

authorises the Director General of Income-tax or the Chief Commissioner of Income-tax specified in the said Schedules, or the Principal Commissioner/Commissioner of Income-tax specified in column (4) of the said Schedules, to issue orders in writing, vesting jurisdiction to exercise powers and perform functions of an Assessing Officer as defined under clause (7A) of section 2 of the said Act, to the Deputy Commissioner of Income-tax or Assistant Commissioner of Income-tax or Income-tax Officer who are subordinate to them.

2. This notification shall come into force with effect from the 15th day of November, 2014
SCHEDULE - I

Sl. No
Director General of Income-tax (Investigation)
Headquarters
Principal Commissioner/Commissioner of Income-tax (Central)
Headquarters

(1)
(2)
(3)
(4)
(5)

1.
Director General of Income-tax(Investigation), Ahmedabad
Ahmedabad
(i) Principal Commissioner /Commissioner of Income-tax (Central), Ahmedabad
Ahmedabad

(ii) Principal Commissioner/Commissioner of Income-tax (Central), Surat
Surat

2.
Director General of Income-tax (Investigation), Bengaluru
Bengaluru
(iii) Principal Commissioner /Commissioner of Income-tax (Central), Bengaluru
Bengaluru

3.
Director General of Income-tax (Investigation), Bhopal
Bhopal
(iv) Principal Commissioner/Commissioner of Income-tax (Central), Bhopal
Bhopal

4.
Director General of Income-tax (Investigation), Chandigarh
Chandigarh
(v) Principal Commissioner /Commissioner of Income-tax (Central), Ludhiana
Ludhiana

(vi) Principal Commissioner /Commissioner of Income-tax (Central), Gurgaon
Gurgaon

5.
Director General of Income-tax (Investigation), Chennai
Chennai
(vii) Principal Commissioner /Commissioner of Income-tax (Central), Chennai - 1
Chennai

(viii) Principal Commissioner /Commissioner of Income-tax (Central), Chennai - 2
Chennai

6.
Director General of Income-tax (Investigation), Hyderabad
Hyderabad
(ix) Principal Commissioner /Commissioner of Income-tax (Central), Hyderabad
Hyderabad

7.
Director General of Income-tax (Investigation), Jaipur
Jaipur
(x) Principal Commissioner /Commissioner of Income-tax (Central), Jaipur
Jaipur

8.
Director General of Income-tax (Investigation), Kochi
Kochi
(xi) Principal Commissioner/Commissioner of Income-tax (Central), Kochi
Kochi

9.
Director General of Income-tax (Investigation), Kolkata
Kolkata
(xii) Principal Commissioner/Commissioner of Income-tax (Central), Kolkata -1
Kolkata

(xiii) Principal Commissioner /Commissioner of Income-tax (Central), Kolkata - 2
Kolkata

(xiv) Principal Commissioner /Commissioner of Income-tax (Central), Kolkata - 3
Kolkata

10.
Director General of Income-tax (Investigation), Lucknow
Lucknow
(xv) Principal Commissioner /Commissioner of Income-tax (Central), Kanpur
Kanpur

(xvi) Principal Commissioner /Commissioner of Income-tax (Central),Lucknow
Lucknow

11.
Director General of Income-tax (Investigation), Patna
Patna
(xvii) Principal Commissioner/Commissioners of Income-tax (Central), Patna
Patna

12.
Director General of Income-tax (Investigation), Pune
Pune
(xviii) Principal Commissioner/Commissioner of Income-tax (Central), Pune
Pune

(xix) Principal Commissioner /Commissioner of Income-tax (Central), Nagpur
Nagpur

SCHEDULE - II

Sl. No
Chief Commissioner of Income-tax (Central)
Headquarters
Principal Commissioner/Commissioner of Income-tax (Central)
Headquarters

(1)
(2)
(3)
(4)
(5)

1.
Chief Commissioner of Income-tax (Central), Delhi
Delhi
(i) Principal Commissioner /Commissioner of Income-tax (Central), Delhi -1
Delhi

(ii) Principal Commissioner/ Commissioner of Income-tax (Central), Delhi - 2
Delhi

(iii) Principal Commissioner /Commissioner of Income-tax (Central), Delhi - 3
Delhi

2.
Chief Commissioner of Income-tax (Central), Mumbai -1
Mumbai
(iv) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai -1
Mumbai

(v) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 2
Mumbai

3.
Chief Commissioner of Income-tax (Central), Mumbai - 2
Mumbai
(vi) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 3
Mumbai

(vii) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai - 4
Mumbai

■■

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. 89/2026-CBDT [F. No. 164/1/2026-ITA-1] / SO 3936(E) — Ministry of Finance 17 July 2026
Notification No. 75/2026 [F. No. 275/18/2026-IT(B)] / SO 3610(E) : TDS Exemption on Ship Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Notification No. 74/2026 [F. No. 275/16/2026-IT(B)] / SO 3609(E) : TDS Exemption on Aircraft Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Notification No. 65/2025 [F. No. 300196/4/2019-ITA-I] / S.O. 2739(E) — Ministry of Finance 19 June 2025
Notification No. 56 /2025 [F.No.300164/4/2024-ITA-1] / SO 2576(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 12 June 2025
Notification No. 52/2025 [F. No. 300164/5/2024-ITA-1] / SO 2447(E) — Ministry of Finance 30 May 2025

← Notification No. 68/2014 [F. No. 187/30/2014 (ITA-I)] / SO 2913(E) · Notification No. 64 /2014 [F. No. 187/40/2014 (ITA-I)]/ SO 2910(E) →

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.