Case law › Notifications › 2015 › Notification No. 1/ 2015 [F.No. 500/25/2014-SO/FTnTR-2(1)] / SO 14(E)

Notification 1 January 2015

Notification No. 1/ 2015 [F.No. 500/25/2014-SO/FTnTR-2(1)] / SO 14(E)

Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officer - Supersession of Notification No. 21/2010/SO 718(E), Dated 31-3-2010

What this is

Notification No. 1/ 2015 [F.No. 500/25/2014-SO/FTnTR-2(1)] / SO 14(E) was published on 1 January 2015. Its subject is Section 118 of the Income-tax Act, 1961 - Income-tax Authorities - Control of - Notified Subordinate Officer - Supersession of Notification No. 21/2010/SO 718(E), Dated 31-3-2010.

What it does

The Central Board of Direct Taxes, in exercise of the powers conferred by section 118 of the Income-tax Act, 1961 and in supersession of S.O. 718(E) dated 31 March 2010 (Notification No. 21/2010), except as respects things done or omitted to be done before such supersession, directs that the income-tax authorities in column (2) of the Table shall, for the purposes of the functions under section 144C, be subordinate to the authority in column (1). The Commissioners of Income-tax who are Members of Dispute Resolution Panel-1, Delhi and Dispute Resolution Panel-2, Delhi are made subordinate to the Principal Chief Commissioner of Income-tax (International Taxation); the Members of Dispute Resolution Panel-1, Mumbai and Dispute Resolution Panel-2, Mumbai to the Chief Commissioner of Income-tax (International Taxation) (West Zone), Mumbai; and the Members of the Dispute Resolution Panel, Bengaluru to the Chief Commissioner of Income-tax (International Taxation) (South Zone), Bengaluru.

Who it reaches

Commissioners of Income-tax sitting as Members of the Dispute Resolution Panels at Delhi, Mumbai and Bengaluru
the Principal Chief Commissioner and Chief Commissioners of Income-tax (International Taxation)
eligible assessees whose draft orders go before a Dispute Resolution Panel under section 144C

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.118	s.238
s.144C	s.275, s.532

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 - INCOME-TAX AUTHORITIES - CONTROL OF - NOTIFIED SUBORDINATE OFFICER - SUPERSESSION OF NOTIFICATION NO. 21/2010/SO 718(E), DATED 31-3-2010
NOTIFICATION NO. SO 14(E) [ NO.1/2015 (F.NO.500/25/2014-SO/FT&TR-2(1)] , DATED 1-1-2015
[SUPERSEDED BY NOTIFICATION NO.87/2015 (F.NO.500/25/2014-SO/FT&TR-2(1)), DATED 30-10-2015]
In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 718(E), dated the 31st March, 2010 (No. 21/2010, dated the 31st March, 2010), except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby directs that the Income-tax authorities specified in column (2) of the Table below shall, for the purposes of the functions under section 144C of the said Act, be subordinate to the Income-tax authority specified in column (1) of the said Table, namely:—
Table

Income-tax Authority
Income-tax Authorities

(1)
(2)

Principal Chief Commissioner of Income-tax (International Taxation)
Commissioners of Income-tax being Members of Dispute Resolution Panel-1, Delhi and Dispute Resolution Panel-2, Delhi

Chief Commissioner of Income-tax (International Taxation) (West Zone), Mumbai
Commissioners of Income-tax being Members of Dispute Resolution Panel-1, Mumbai and Dispute Resolution Panel-2, Mumbai

Chief Commissioner of Income-tax (International Taxation) (South Zone), Bengaluru
Commissioners of Income-tax being Members of Dispute Resolution Panel, Bengaluru

2. This notification shall come into force on 1st January, 2015.
■■

From when

1 January 2015.

What to watch

The notification comes into force on 1 January 2015.
It supersedes S.O. 718(E) dated 31 March 2010, saving only things done or omitted to be done before the supersession.
The subordination is confined to the functions under section 144C and does not touch the Members' other duties.
The text itself records that this notification was later superseded by Notification No. 87/2015 dated 30 October 2015.

Where you meet it

In proceedings before a Dispute Resolution Panel on a draft assessment order under section 144C, when the authority controlling the Panel's Members is in question.

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.41/2015 [F.No.V.27015/3/2015-SO (NAT.COM)] / SO 92(E) · Notification No. 91/ 2014 [F. No. 500/25/2014-SO/FT&TR-2(1)] / SO 3324(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.