Notification under section 120 of Income-tax Act
Notification under section 120 of Income tax Act
S.O. 4873(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 authorized Principal Chief Commissioners of Income-tax specified in column (2) of Schedule to the notification number S.O. 2907(E) dated the 13th November, 2014, to issue orders in writing for the exercise of the powers and performance of the functions by all or any of the income-tax authorities specified in column (4) of the Schedule annexed to the said notification.
- Whereas, the Principal Chief Commissioners of Income-tax authorized under the said notification issued orders to the respective Commissioners of Income-tax (Appeals) under their respective jurisdiction.
- Whereas, the Faceless Appeal Scheme, 2021 came into force from 28th December, 2021, which necessitated designation of Commissioners of Income-tax (Appeals) to deal with the appeals arising under section 246A and 248 of the Act falling under the Faceless Appeal Scheme, 2021.
- Now, in exercise of the powers conferred by sub-section (1) read with sub-section (3) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Commissioner of Income-tax (Appeal) specified in column (2) of the Schedule annexed hereto, having their headquarters at the places specified in corresponding entries in column (3) of the Schedule, shall exercise the powers and perform the functions in respect of appeals arising under section 246A and 248 of the Act, filed in cases of classes of cases specified in column (5) of the Schedule and falling within the jurisdiction of the Income-tax authorities specified in column (4) of the Schedule:
- This notification shall come into force with effect from the date of its publication in Official
Gazette.
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