Change in Jurisdiction of PCCIT North East Region at Guwahati over Commissioners of Income-tax (Appeals)
MINISTRY OF FINANCE
(Central Board of Direct Taxes)
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.
[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 13thNovember, 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
In absence of a valid final assessment order passed within statutory time frame, draft assessment order cannot give rise to…
No disallowance u/s 43B can be made if expenditure has not been not claimed by the assessee in Profit and…
Whether an assessee developing an infrastructure facility of Government is a contractor and ineligible for claim of deduction under Section…
Jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax to condone delay in filing Form No. 10A for Registration u/s…
AO was not justified in making addition by adopting method of extrapolation without bringing any material evidence in support -…
Court can not sit over comparative financial attractiveness of rival offers or to substitute its own view for the decision…