DG Income Tax (Investigation) Kolkata to have jurisdiction over Pr CIT / CIT (Central) Guwahati
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Income-tax)
New Delhi, the 11th March, 2021
S.O. 1160(E).—In exercise of the 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 amendment 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 13th November, 2014 namely:-2.In the said notification, in Schedule –
I, against Serial number 9, after the entry (xiv), the following entries, shall respectively, be inserted, in column (4) and column (5), namely :
| Sl. No. | Director General of Income-tax (Investigation) | Head-quarters | Principal Commissioner / Commissioner of Income-tax (Central) | Head-quarters |
| (1) | (2) | (3) | (4) | (5) |
| (xv) Principal Commissioner / Commissioner of Income-tax (Central), Guwahati | Guwahati |
3. In Schedule –I of the said notification, in column (4), the numbers (xv), (xvi), (xvii), (xviii) and (xix) are renumbered as (xvi), (xvii), (xviii), (xix) and (xx).
4. This notification shall be deemed to have come into force on 3rd day of January, 2020.
[F. No. 187/7/2021 (ITA-I)]
PRAJNA PARAMITA, Director
Note: The Principal Notification 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 no. S.O. 2922(E) dated 15th November, 2014.
Explanatory Memorandum :
The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, issued Office Order No. 8 of 2020 in F. No. A-11011/3/2019-Ad.VI dated 3rd January, 2020 for the purposes of diversion of existing post in the light of functional requirement. This amendment notification is being given retrospective from 3rdday of January, 2020 in order to give effect to the said Office Order. Therefore, it is certified that no person interest will adversely be affected by this notification.
Repayments of loans taken for asset generation can’t be deducted to arrive at earning capacity for determining maintenance to wife…
Seat of arbitration is governed by the agreement of the parties and not by the place of hearing or the…
ITAT quashed order u/s 263 enhancing disallowance observing in appellate proceedings, CIT(A) has power of enhancements of income assessed, if…
Section under which penalty should be initiated cannot be subject matter of revisionary jurisdiction under section 263 of Income Tax…
Related party transaction u/s 40A(2) shall be treated as bona fide, unless AO finds that one of them is trying…
The word ‘transfer of property’ does not include ‘acquiring’ of property or ‘purchasing’ of property and only can be confined…