Income Tax N.No 75/2009 dated 30/9/2009

Section 120(1) and (2) of the Income-tax Act, 1961 – Jurisdiction of income-tax authorities

Notification No. 75/2009

Dated 30-9-2009

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 hereto annexed, having his headquarter at the place specified in the corresponding entry in column (3) of the said schedule, shall exercise the concurrent powers :–

(i)                  of processing of income-tax returns under sub-section (1) of section 143 of the Income-tax Act, 1961;

(ii)                of rectifying the mistakes which are apparent from processing of returns under section 154 of the Income-tax Act, 1961;

(iii)               to call for information under section 133 of the Income-tax Act, 1961;

(iv)              to declare return of income filed by the assessee as invalid return for non compliance of procedure or otherwise;

(v)                to declare return of income filed by the assesses as defective return under sub-section (9) of section 139 of the Income-tax Act, 1961;

(vi)              to set off or adjustment of refunds against outstanding tax liability of the assessee under section 245 of the income-tax Act, 1961; and

(vii)             to issue notice of demand under section 156 of the Income-tax Act, 1961,

in respect of such territorial area or 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 income or classes of income thereof;

(b) authorized 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 by the Additional Commissioners or Joint Commissioners of Income-tax, who are subordinate to him, in respect of such territorial area or 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 Scehdule;

(c) 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 by the Assessing Officers, who are subordinate to them, in respect of such territiorial area or 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.

SHEDULE

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

[F.NO. 142/18/2009-TPL]