CBDT specifies Income Tax authorities to perform, concurrently, powers and functions of the AO, to facilitate Centralised E-assessment proceedings
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 23rd September, 2019
(Income-tax)
S.O. 3435(E).—In pursuance of the powers conferred by sub-sections (1), (2) and (5) of Section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Income-tax Authority specified in column (2) of Schedule below, having its headquarters at the place mentioned in column (3) of the said Schedule, shall exercise and perform, concurrently, the powers and functions of the Assessing Officer, to facilitate the conduct of E-assessment proceedings in a centralised manner in respect of returns furnished under Section 139 or in response to notice under sub-section (1) of Section 142 during any financial year commencing on or after 1st day of April, 2018 as per the S.O. No.3264/19 and S.O. No.3265 /19 dated the 12th September, 2019 published in the part II, section 3, sub-section (ii).
SCHEDULE
| Sl. No | Income-tax Authority | Headquarter |
| (1) | (2) | (3) |
| 1 | Principal Chief Commissioner of Income-tax, National e – Assessment Centre i.e. NeAC | New Delhi |
| 2 | Commissioner of Income-tax (NeAC), Delhi | New Delhi |
| 3 | Additional / Joint Commissioner of Income-tax (NeAC), Delhi – 1 | New Delhi |
| 4 | Additional / Joint Commissioner of Income-tax (NeAC), Delhi -2 | New Delhi |
| 5 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 1 | New Delhi |
| 6 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 2 | New Delhi |
| 7 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 3 | New Delhi |
| 8 | Deputy / Assistant Commissioner of Income-tax ( NeAC), Delhi – 4 | New Delhi |
| 9 | Income-tax Officer (NeAC), Delhi – 1 | New Delhi |
2. This notification shall come into force from the date of its publication in the Official Gazette.
[F. No.187/7/2019-ITA-I]
PRAJNA PARAMITA, Director
addition u/s 68 addition u/s 69A ca misconduct cash deposit in bank cbdt circular CBDT Instruction cbdt notification cbdt order cbdt press release cgst circular cgst notification cit revision 263 concealment penalty condonation of delay covid-19 custom circular demonetisation due date extension e-way bill faq GST circular GST Council Meeting gst faq gstn advisory GSTR-3B GST rates IBBI ibc icai announcement income tax penalty itat ITAT Delhi mca circular MCA notification penalty 271(1)(c) penalty u/s 271(1)(c) Press Release reasons recorded reopening 148 Reopening us 147 Search & Seizure sebi circular unexplained cash credits validity of notice u/s 148 Withdrawal of 2000 500 Bank Notes
A claim of deduction made in return, even if found inadmissible, does not automatically lead to misreporting of income -…
After holding that the cash receipts and cash payments are unexplained, ad-hoc estimation of income can not be adopted –…
Dividing total turnover by 365 days and concluding that assessee could not have made such cash sale on a single…
NERIST Arunachal Pradesh invites EoI for Empanelment of Chartered Accountant firm North Eastern Regional Institute of Science and Technology, (NERIST)…
Sibsagar University invites Expression of Interest (EOI) for Appointment of Internal Auditor Sibsagar University invites Expression of Interest (EOI) from reputed…
In a recent judgment Andhra Pradesh High Court struck down Section 147A of the Income Tax Act, 1961 as unconstitutional.…