CBDT revises jurisdiction of Chief Commissioner of Income-tax New Delhi and Mumbai
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 28th June, 2022
(INCOME TAX)
S.O. 2926(E).—In exercise of powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following further amendments in the Notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes No. 70/2014 dated the 13th November, 2014, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2915(E) dated the 13th November, 2014 namely:-
In the said Notification, for SCHEDULE-II, the following Schedule shall be substituted, namely:-
“SCHEDULE-II
| Chief Commissioner of Income-tax (Central) | Headquarters | Principal Commissioner/Commissioner of Income-tax (Central) | Headquarters |
| Chief Commissioner of Income-tax (Central), Delhi | Delhi | (i) Principal Commissioner / Commissioner of Income-tax (Central), Delhi -1 | Delhi |
| (ii) Principal Commissioner/ Commissioner of Income-tax (Central), Delhi -2 | Delhi | ||
| Chief Commissioner of Income-tax (Central)-2, Delhi | Delhi | Principal Commissioner / Commissioner of Income-tax (Central), Delhi -3 | Delhi |
| Chief Commissioner of Income-tax (Central), Mumbai -1 | Mumbai |
(i) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai -1 (ii) Principal Commissioner /Commissioner of Income-tax (Central), Mumbai -2 |
Mumbai |
| Chief Commissioner of Income-tax (Central), Mumbai -2 | Mumbai |
Principal Commissioner /Commissioner of Income-tax (Central), Mumbai -3 Principal Commissioner /Commissioner of Income-tax (Central), Mumbai -4 |
Mumbai |
This notification shall come into force from the date of publication in the Official Gazette.
[F.No. 187/3/2020-ITA-I]
SOURABH JAIN, Under Secy.
Note: The Principal Notification No. 70/2014 was published in the Gazette of India, Extraordinary, Part –II, Section 3, Sub-section (ii) vide S.O. 2915 (E) dated the 13th November, 2014 read with Corrigendum SO. 2922 (E) dated 15th November, 2014 and last amended by Notification No. 14/2021 vide S.O. 1160 (E) dated the 11th March, 2021 published in the Gazette of India, Extraordinary, Part –II, Section 3, Sub-section (ii) vide S.O. 1160(E) dated the 11th March, 2021.
Can a demand notice be issued u/s 156 for non-payment of Dividend tax u/s 115-O, when as per assessment order…
The issue already examined and adjudicated by the quasi-judicial authority, i.e., CIT(Appeals), cannot be reopened on the same set of…
One TDS is deducted, credit has to follow, failure of deductor to deposit the amount to the credit of the…
Merely because assessee did not explain purpose of cash withdrawal from bank, it can not be taxed u/s 69C as…
In GST Notice u/s 74, allegations should emanate from itself, a bland statement of ‘fraud or concealment of facts” not…
For claiming deduction u/s 57(iii) a reasonable and intelligible nexus should be established between the expenditure incurred and the income…