Ministry of Finance
Notification No. 19/2019 [F. No.187/2/2019-ITA-I] / SO 1360(E) was published on 13 March 2019. Its subject is Ministry of Finance.
The Central Board of Direct Taxes, under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, directs that the Commissioner of Income-tax (e-Verification), Delhi shall exercise concurrent powers, in addition to any other authority, for centralised issuance of notice and for collection and processing of information or documents and making available the outcome under sub-sections (1) and (2) of section 133C; to specify the format and manner of the assessee's response and to call for information under section 133, together with the corresponding provisions of Chapter XXI, Chapter XXII and incidental provisions; and under section 285BA with the same corresponding provisions. The Schedule gives that Commissioner jurisdiction over all cases of persons, in respect of all incomes, within the limits of all States and Union territories of India with respect to whom there is any information in the possession of the Directorate of Income-tax (Systems). The notification further authorises that Commissioner to issue written orders for the exercise of these powers by subordinate Additional or Joint Commissioners, and those officers in turn to authorise their subordinate assessing officers.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 13th March, 2019
(INCOME-TAX)S.O. 1360(E).—In pursuance of the powers conferred by sub-sections (1) and (2) of section 120 of the Incometax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby–
(a) directs that the Commissioner of Income-tax specified in column (1) of the Schedule annexed hereto, having his headquarter at the place specified in the corresponding entry in column (2) of the said Schedule, to exercise the concurrent powers in addition to any other authority under the Income-tax Act–
(i) for the purpose of centralised issuance of notice and for collection and processing of information or documents and making available the outcome of the collection and processing under sub-sections (1) and (2) of section 133C of the Income-tax Act, 1961;
(ii) to specify the format and manner of response expected from the assessee and to call for information under section 133 of the Income-tax Act, 1961 and corresponding provisions of Chapter XXI (Penalties imposable), Chapter-XXII (Offences and Prosecution) and other provisions incidental thereto of the said Act; and
(iii) under section 285BA of the Income-tax Act, 1961 and corresponding provisions of Chapter XXI (Penalties imposable), Chapter-XXII (Offences and Prosecution) and other provisions incidental thereto of the said Act;
in respect of such territorial area or such cases or class of cases or such persons or class of persons specified in the corresponding entry in column (3) of the said Schedule and in respect of all income or class of income thereof;
(b) authorises the Commissioner of Income-tax specified in column (1) of the said Schedule to issue orders in writing for exercise of powers and performance of functions by the Additional Commissioners or Joint Commissioners of Income-tax, who are subordinate to him, in respect of such territorial area or such persons or classes of persons or of such income or class of income or of such cases or class of cases specified in the corresponding entry in column (3) of the said Schedule;
(c) authorises the Additional Commissioners or Joint Commissioners of Income-tax referred to in clause (b), to issue orders in writing for the exercise of the powers and performance of the functions by the Assessing Officers, who are subordinate to them, in respect of such territorial area or such persons or class of persons or income or class of income, or cases or class of cases specified in the corresponding entry in column (3) of the said Schedule, in respect of which such Additional Commissioners or Joint Commissioners of Income-tax are authorised by the Commissioner of Income-tax under clause (b).
SCHEDULE
| Designation of Income-tax Authority | Headquarters | Jurisdiction |
|---|---|---|
| Commissioner of Income-tax, (e-Verification) | Delhi | All cases of persons in respect of all incomes within the limits of all States and Union territories of India with respect to whom there is any information in the possession of Directorate of Income-tax (Systems), Central Board of Direct Taxes. |2. This notification shall come into force from the date of its publication in the official Gazette.
[Notification No. 19/2019/F. No.187/2/2019-ITA-I]
RAJARAJESWARI R., Under Secy.
The date of publication in the Official Gazette (13 March 2019).
In a centralised e-verification notice under section 133C or a call for information under section 133 issued from Delhi rather than by the local assessing officer, and in penalty or prosecution proceedings arising from a default in responding.
← Notification No. 18/2019 [F.No.203/07/2018/ITA-II) · Notification No. 20/2019 [F. No.187/2/2019-ITA-I] / SO 1361(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.
