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Case law › Notifications › 2021 › Notification No. 17/ 2021 [F. No. 279/Misc./66/2014-SO(ITJ)(Pt.)] / SO 1225(E)
Notification 16 March 2021

Notification No. 17/ 2021 [F. No. 279/Misc./66/2014-SO(ITJ)(Pt.)] / SO 1225(E)

Ministry of Finance

What this is

Notification No. 17/ 2021 [F. No. 279/Misc./66/2014-SO(ITJ)(Pt.)] / SO 1225(E) was published on 16 March 2021. Its subject is Ministry of Finance.

What it does

Under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends the Schedule to its notification No. 66/2014, S.O. 2907(E) dated 13 November 2014, by substituting serial number 10 and the entries relating to it. As substituted, serial number 10 reads: Principal Chief Commissioner of Income-tax, North East Region, with headquarters at Guwahati, and the income-tax authority under him the Commissioner of Income-tax (Appeal) (Central), North East Region, Guwahati. The notification is deemed to have come into force on 24 February 2021.

Why it was issued

The explanatory memorandum states that the Board issued Office Order No. 7 of 2021 dated 24 February 2021 diverting an existing post in the light of functional requirement, and that this amendment is given retrospective effect from that date to give effect to that Office Order; it certifies that no person's interest will be adversely affected.

Who it reaches

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 ActNow
s.3s.3
s.120s.241, s.243

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Central Board of Direct Taxes)
NOTIFICATION
New Delhi, the 16th March, 2021
INCOME-TAX
S.O. 1225(E).—In exercise of the powers conferred by sub-section (I) and sub-section (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, Central Board of Direct Taxes, No.66/2014 dated 13th November, 2014 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide No. S.O. 2907(E), dated 13th November, 2014, namely:-
2. In the said notification, in the Schedule, for serial number 10 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
SCHEDULE
Sl No. | Designation | Headquarters | Income-tax Authorities
(1) | (2) | (3) | (4)
"10. | Principal Chief Commissioner of Income-tax, North East Region | Guwahati | Commissioner of Income-tax (Appeal) (Central), North East Region, Guwahati."
3. This Notification shall be deemed to have come into force on 24th February, 2021.
[Notification No. 17/ 2021/F. No. 279/Misc./66/2014-SO(ITJ)(Pt.)]
ANKUR GOYAL, Under Secy. (ITJ)
Note : The Principal Notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O.2907 (E) dated the 13th November, 2014.
Explanatory Memorandum:
The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, issued Office Order No.7 of 2021 in F.No. HRD/187/3/2021-ITA-I/8623 dated 24th February, 2021 for the purposes of diversion of existing post in the light of functional requirement. This amendment notification is being given retrospective from 24th day of February, 2021 in order to give effect to the said Officer Order. Therefore, it is certified that no person interest will adversely be affected by this notification.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

From when

24 February 2021, retrospectively.

What to watch

Where you meet it

In identifying the appellate authority and the supervising Principal Chief Commissioner for a central charge in the North East Region, on an appeal memorandum or in questioning the jurisdiction of the authority hearing it.

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. 18/2021 [F. No. 370142/24/2019-TPL] /GSR 194(E)  ·  Notification No. 16/2021 [F.No. 370142/03/2021-TPL] / GSR 175(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.