Case law › Notifications › 2014 › Notification No. 71/2014 [F.No.187/37/2014(ITA-I)]//SO 2922(E)

Notification 15 November 2014

Notification No. 71/2014 [F.No.187/37/2014(ITA-I)]//SO 2922(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 - Corrigendum to Notification No.70/2014[f.no.187/37/2014 (Ita.i)]/so 2915(E), Dated 13-11-2014

What this is

Notification No. 71/2014 [F.No.187/37/2014(ITA-I)]//SO 2922(E) was published on 15 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 - Corrigendum to Notification No.70/2014[f.no.187/37/2014 (Ita.i)]/so 2915(E), Dated 13-11-2014.

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

This is a corrigendum, issued under section 120(1) and (2) of the Income-tax Act, 1961, to Notification No. 70/2014, S.O. 2915(E) dated 13 November 2014, which had superseded S.O. 822(E) dated 23 August 2001 on the jurisdiction of income-tax authorities. In Schedule I of that notification it inserts, against serial number 6, in column (4), the entry "(x) Principal Commissioner/Commissioner of Income-tax (Central), Vishakhapatnam", with "Vishakhapatnam" inserted in column (5) against it. Against serial number 9 it omits the entry "(xiv) Principal Commissioner/Commissioner of Income-tax (Central), Kolkata-3" together with the corresponding entry "Kolkata" in column (5). It also renumbers the entries (x), (xi), (xii) and (xiii) in column (4) as (xi), (xii), (xiii) and (xiv) respectively.

Who it reaches

the Principal Commissioner/Commissioner of Income-tax (Central), Vishakhapatnam
officers and assessees formerly listed under Commissioner of Income-tax (Central), Kolkata-3
assessees in the Central charges affected by the renumbering
the Central Board of Direct Taxes in maintaining jurisdiction records

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.3	s.3
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.

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 - CORRIGENDUM TO NOTIFICATION NO.70/2014[F.NO.187/37/2014 (ITA.I)]/SO 2915(E), DATED 13-11-2014
NOTIFICATION NO. 71/2014 [F.NO.187/37/2014(ITA-I)]//SO 2922(E), DATED 15-11-2014
In the notification of the government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O. 2915(E), dated 13th November, 2014 published in Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated 13th November, 2014, in the Schedule – I.

(i)

against serial number 6 in column (4), the number and words "(x) Principal Commissioner/Commissioner of Income-tax (Central), "vishakhapatnam" are inserted.

(ii)

against serial number 6 in column (5) the word "vishakhapatnam" is inserted against the number and words "(x) Principal Ccommissioner/Commissioner of Income-tax (Central) vishakhapatnam" so inserted in column (4);

(iii)

against serial number 9 in column (4), the number and words "(xiv) Principal Commissioner/Commissioner of Income-tax (Central), Kolkata – 3 are omitted along with the corresponding, entry "Kolkata" in column (5);

(iv)

in column (4), the numbers (x), (xi), (xii) and (xiii) are renumbered as (xi), (xii), (xiii), and (xiv) respectively.

■■

From when

13 November 2014, the date of the notification it corrects.

What to watch

The notification corrects Schedule I of S.O. 2915(E) dated 13 November 2014, so the corrected Schedule must be read as one with the parent notification of two days earlier.
The Kolkata-3 Central charge stands omitted along with its column (5) entry.
The renumbering of (x) to (xiii) as (xi) to (xiv) changes the serial references, so cross-references to the parent notification need to be checked.
The text spells the station as "vishakhapatnam" and once as "Ccommissioner"; these are evident slips in the published text.

Where you meet it

In a jurisdiction objection under section 124, in the transfer of a case to or from a Central charge, and on any notice issued by a Principal Commissioner or Commissioner of Income-tax (Central) whose charge is listed in Schedule I.

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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 72/2014 [F.No.187/37/2014 (ITA.I)/SO 2944(E) · Notification No. 69/2014 [F. No. 187/37/2014 (ITA. I)]/ SO 2914(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.