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Jurisdiction of Income-Tax Appellate Authorities for Bhopal
- Deadline
- 05 Oct 2018 · 2952 days ago · Date of coming into force
- Who
- Commissioner of Income-tax (Appeals), Bhopal-1
- Action
- The Commissioner of Income-Tax specified in the Schedule shall exercise the powers and perform the functions in respect of any appeals filed by cases or class of cases of persons specified.
What changed
The Principal Chief Commissioner of Income Tax directs that the specified Commissioner of Income-Tax (Appeals) exercises powers and performs functions for appeals filed by persons falling within the jurisdiction of designated Income Tax authorities. The Commissioner of Income-tax (Appeals), Bhopal-1 exercises jurisdiction over all cases of Bhopal-1, cases of TDS falling within that territorial jurisdiction, and cases under the Black Money Act for Madhya Pradesh and Chhattisgarh states. This order comes into force on 5th October 2018.
What you must do
- The Commissioner of Income-Tax specified in the Schedule shall exercise the powers and perform the functions in respect of any appeals filed by cases or class of cases of persons specified.
Key dates
Document text
MINISTRY OF FINANCE (Department of Revenue) (OFFICE OF THE PRINCIPAL CHIEF COMISSIONER OF INCOME TAX) NOTIFICATION Bhopal, the 5th October, 2018
S.O. 6036(E).—In exercise of the powers under sub-sections (1) and (2) of Section 120 of the Income-tax Act, 1961 conferred upon me by the Government of India, Central Board of Direct Taxes, New Delhi, vide Notification No. 66/2014 in F. No. 279/Misc./66/2014- SO (ITJ) dated 13th November, 2014 to be published in the Gazette of India Extraordinary in Part II, Section 3, Sub-section (ii) number S.O.2907(E) dated the 13th November, 2014 and with reference to Board’s letter F.No.279/Misc./M-44/2018-ITJ dated 01.10.2018, I, the Principal Chief Commissioner of Income Tax, M.P. & C.G., hereby direct that the Commissioner of Income-Tax specified in column (2) of the Schedule annexed hereto, having headquarter at the place specified in the corresponding entries in column (3) of the said Schedule, shall exercise the powers and perform the functions in respect of any appeals filed by cases or class of cases of persons specified in column (5) and falling within the jurisdiction of the Income Tax authorities specified in column (4).
- This order shall come into force with effect from 05.10.2018.
SCHEDULE
| Sl No | Designation of Income-tax Appellate Authority | Headquarters | Designation of Income-tax Authority | Cases or Class of cases of persons |
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 |
| 1 | Commissioner of Income-tax (Appeals), Bhopal-1 | Bhopal | Principal Commissioner/ Commissioner of Income-tax, Bhopal-1 | All Cases |
| 2 | Commissioner of Income-tax (Appeals), Bhopal-1 | Bhopal | Commissioner of Income-tax (TDS), Bhopal | All cases falling within the territorial jurisdiction of Pr CIT/CIT, Bhopal- 1 |
| All Pr. Commissioner/ Commissioner of Income-tax, MP & CG States | All cases of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [BM Act] falling within the territorial jurisdiction of MP & CG States |
[F. No. Pr.CCIT(CCA)/MP/&CG/Juris/CIT(A)/2018-19] PRASANA KUMAR DASH, Pri. Chief Commissioner of Income-tax, M.P & C.G
Source details
- Official title
- notification no. so 6036 e
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- notification
- Published by source
- 05 Oct 2018
- Document number
- S.O. 6036(E)
- Effective date
- 05 Oct 2018
- Coverage area
- direct-tax