Income Tax

DG Income Tax (Investigation) Kolkata to have jurisdiction over Pr CIT / CIT (Central) Guwahati

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)

Notification No. 14 /2021

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.

Download Notification Click Here >>

Share

Recent Posts

  • Income Tax

SC explains meaning/scope of reason to believe u/s 147 and change of opinion by AO

Supreme Court explains meaning and scope of “reason to believe” u/s 147 and when reopening can be said to be…

19 hours ago
  • Income Tax

Registration u/s 12AB granted as activities fall under general public utility, if not education as claimed

ITAT directed registration u/s 12AB as activities of the trust fall under general public utility services if not falling fall…

3 days ago
  • Income Tax

How a loan amount was utilised wouldn’t constitute failure to discharge onus u/s 68

Utilisation of loan amount would not constitute failure to discharge onus caste u/s 68 in absence of any defect in…

3 days ago
  • Income Tax

No addition based on third party information in form of unsigned excel sheet – ITAT

Addition on the basis of third party information in form of unsigned excel sheet can not be sustained - ITAT…

4 days ago
  • Income Tax

Shagun money received on occasion of marriage not taxable income – ITAT

Shagun money received on marriage of individual cannot be considered as income in the year of its receipt - ITAT…

1 week ago
  • Income Tax

There is no statutory requirement to maintain cash book for salaried individual – ITAT

ITAT deleted addition towards cash deposited in bank account observing that there is no statutory requirement to maintain cash book…

1 week ago