Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Corrigenda to Notification No. 50/2014 [F. No. 187/38/2014 (Ita.i)]/so 2752(E), Dated 22-10-2014
Notification No. 12/2015 [F.No.187/38/2014 (ITA.I)] / SO 355 (E) was published on 5 February 2015. Its subject is Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Corrigenda to Notification No. 50/2014 [F. No. 187/38/2014 (Ita.i)]/so 2752(E), Dated 22-10-2014.
The notification issues corrigenda to notification S.O. 2752(E) dated 22 October 2014, which fixes the jurisdiction of income-tax authorities under sub-sections (1) and (2) of section 120. In para (c) the words 'and Tax Recovery Officers' are inserted after 'Joint Commissioners of Income-tax'. In Schedule-I, against serial numbers 182 and 183, in column (4), item (b), the postal index numbers of a series of localities in the Lucknow area are corrected, chiefly from the 2271xx and 2273xx series to the 2260xx, 2261xx, 2262xx, 2263xx, 2264xx and 2265xx series, covering Chinhat, Kakori, Malihabad, Mall, Rahimabad, Baxi Ka Talab, Itaunja, FFTC Indaurabagh, Banthra, Amethi, Gosaiganj, Mohanlalganj, Nagram and Nigohan. A new sub-item '(xxii) 226027 - UP Governor Camp' is inserted after sub-item (xxi) against serial number 182.
SECTION 120(1) AND (2) OF THE INCOME-TAX ACT, 1961 - INCOME-TAX AUTHORITIES - JURISDICTION OF - CORRIGENDA TO NOTIFICATION NO. 50/2014 [F. NO. 187/38/2014 (ITA.I)]/SO 2752(E), DATED 22-10-2014
NOTIFICATION NO. 12/2015 [F.NO.187/38/2014 (ITA.I)] SO 355(E), DATED 5-2-2015
In the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number S.O.2752(E), dated the 22nd October, 2014, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 22nd October, 2014,—
(I) in para (c) after the words "Joint Commissioners of Income-tax", insert "and Tax Recovery Officers";
(II) in Schedule-I,—(a)
against serial number 182, in column (4), in item (b),—
(i)
for "(xiv) 227107 - Chinhat" read "(xiv) 226028 - Chinhat";
(ii)
for "(xv) 227107 - Kakori" read "(xv) 226101 - Kakori";
(iii)
for "(xvi) 227111 -Malihabad" read "(xvi) 226102 -Malihabad";
(iv)
for "(xvii) 227115 - Mall" read "(xvii) 226104 - Mall";
(v)
for "(xviii) 227116 -Rahimabad" read "(xviii) 226103 - Rahimabad";
(vi)
for "(xix) 227202 - Baxi Ka Talab" read "(xix) 226201 - Baxi Ka Talab";
(vii)
for "(xx) 227205 - Itaunja" read "(xx) 226203 - Itaunja";
(viii)
for "(xxi) 227207 - FFTC Indaurabagh" read "(xxi) 226202 - FFTC Indaurabagh";
(ix)
after sub-item (xxi), insert "(xxii) 226027 - UP Governor Camp.";
(b)
against serial number 183, in column (4), in item (b),—
(i)
for "(xiv) 227101 - Banthra" read "(xiv) 226401 - Banthra";
(ii)
for "(xv) 227120 – Amethi" read "(xv) 226501 - Amethi";
(iii)
for "(xvi) 227125 - Gosaiganj" read "(xvi) 226501 - Gosaiganj";
(iv)
for "(xvii) 227305 - Mohanlalganj" read "(xvii) 226301 - Mohanlalganj";
(v)
for "(xviii) 227308 - Nagram" read "(xviii) 226303 -Nagram";
(vi)
for "(xix) 227309 - Nigohan" read "(xix) 226302-Nigohan".
■■
the corrections operate on notification S.O. 2752(E) dated 22 October 2014.
A reader meets this where an objection is taken to the jurisdiction of an officer in the Lucknow region, or where a Tax Recovery Officer's authority under the 2014 notification is questioned.
← Notification no. 13/2015 [F.No. 142/09/2013-TPL] / SO 424(E) · Notification No. 11 2015 [F.No. 142/7/2014-TPL] / SO 350(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.