Section 120 of Income-tax Act, 1961 - Jurisdiction of income-tax authorities

notification no. 284/2007 [f. no. 187/17/2007-ita-i], dated 30-11-2007

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 :—

  (a)  directs that the Commissioner of Income-tax specified in column (2) of the Schedule here to annexed, having his head­quarter at the place specified in the corresponding entry in column (3) of the said Schedule, shall exercise the powers con­ferred upon him under the Income-tax Act, 1961 (43 of 1961), including the powers under Chapters XVII-B and XVII-BB of the said Act, and perform the functions in respect of such cases or class­es of cases or such persons or classes of persons specified in the corresponding entry in column (4) of the said Schedule and in respect of all incomes or classes of incomes thereof;

  (b)  authorizes the Commissioner of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions, including powers under Chapters XVII-B and XVII-BB of the said Act, by the Addi­tional Commissioners or Joint Commissioners of Income-tax, who are subordinate to him, in respect of such persons or classes of persons or of such income or classes of income or of such cases or classes of cases specified in the corresponding entry in column (4) of the said Schedule;

  (c)  further authorizes the Additional Commissioners or Joint Commissioners of Income-tax, referred to in clause (b) of this notification, to issue orders in writing for the exercise of the powers and performance of the functions, including powers under Chapters XVII-B and XVII-BB of the said Act, by the Assess­ing Officers, who are subordinate to them, in respect of such persons or classes of persons or income or classes of income, or cases or classes of cases specified in the corresponding entry in column (4) of the said Schedule, in respect of which such Addi­tional Commissioners or Joint Commissioners of Income-tax are authorized by the Commissioner of Income-tax under clause (b) of this notification.

Schedule

S.No.

Designation of Income-tax Authority

Headquar­ters

Jurisdiction

(1)

(2)

(3)

(4)

1.

Commissioner of Income-tax (Large Taxpayer Unit) Chennai

Chennai

All cases assigned under section 127 of the Income-tax Act, 1961 (43 of 1961) and which are presently under the juris­diction of Chief Commissioners of Income-tax Chennai-I and II in which Consent Form for opting for the large Taxpayer Unit scheme has been given and in which following payments have been made in financial year 2004-05 or any subsequent financial year :

 

 

 

(a) Duties of excise in cash or current account of rupees five crores or more under the Central Excise Act, 1944; or

 

 

 

(b) Service tax in cash or current account of rupees five crores or more under the Finance Act, 1994 read with Service Tax Rules, 1994; or

 

 

 

(c) Advance tax of rupees Ten crores or more under the Income-tax Act, 1961.

 

2. This notification shall come into force from the date of its publication in the Official Gazette.