Executive Summary:
This notification, issued by the Principal Chief Commissioner of Income Tax, M.P. C.G., defines the powers and functions of specified Income Tax Commissioners regarding appeals. Effective from October 5, 2018, it outlines which commissioners have jurisdiction over particular cases and classes of persons, based on the Income Tax Act of 1961. Reference is made to previous notifications and board letters concerning these powers.
Key Points / Main Content:
* Authority and References:
* Issued under subsections 1 and 2 of Section 120 of the Income-tax Act, 1961.
* References Notification No. 662014, dated 13th November, 2014 and Boards letter F.No.279Misc.M442018ITJ dated 01.10.2018.
* Commissioner Responsibilities:
* The Commissioners of Income Tax specified in column 2 of the Schedule will handle appeals.
* Headquarters are specified in column 3 of the Schedule.
* Jurisdiction extends to cases/classes of persons in column 5, within the authority of Income Tax authorities specified in column 4.
* Schedule Details:
* Commissioner of Income Tax Appeals, Bhopal1, handles all cases under the Principal Commissioner of Income Tax, Bhopal1.
* Commissioner of Income Tax TDS, Bhopal, handles all cases falling within the territorial jurisdiction of Pr CIT, Bhopal.
* Commissioner of Income Tax, MP CG States, handles 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.
* Effective Date:
* The order is effective from October 5, 2018.
Impact Analysis:
Principal Chief Commissioner of Income Tax, M.P. C.G.:
* Impact: Responsible for issuing the order and defining the jurisdictional powers of Income Tax Commissioners.
* Action Required: Ensure the order is implemented and followed by the relevant Income Tax authorities.
Commissioner of Income Tax Appeals, Bhopal1 and TDS Bhopal:
* Impact: Authority over handling specific appeals and cases within their assigned jurisdiction.
* Action Required: Exercise powers and perform functions in respect of any appeals filed, in accordance with the schedule.
Pr. Commissioner 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:
* Impact: Authority over handling specific cases within their assigned jurisdiction.
* Action Required: Exercise powers and perform functions in respect of any appeals filed, in accordance with the schedule.
Taxpayers and Persons Filing Appeals:
* Impact: Appeals will be processed by the designated Commissioner based on the outlined jurisdiction.
* Action Required: File appeals with the appropriate Commissioner as per the guidelines in the notification and schedule.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation governing income tax in India, referenced in the notification regarding powers under Section 120.
Central Board of Direct Taxes: The apex body responsible for direct tax administration in India, which conferred powers to the Principal Chief Commissioner of Income Tax.
Principal Chief Commissioner of Income Tax: The senior income tax authority issuing the notification, responsible for directing the Commissioner of Income Tax's functions.
Bhopal, Madhya Pradesh: City in Madhya Pradesh, where the OFFICE OF THE PRINCIPAL CHIEF COMISSIONER OF INCOME TAX is located.
M.P. C.G.: Short form for the states of Madhya Pradesh and Chhattisgarh, defining the jurisdiction of the Principal Chief Commissioner of Income Tax.
Gazette of India: The official government gazette where the notification is to be published.
Black Money Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015: Act related to undisclosed foreign income and assets.
PRASANA KUMAR DASH: Pri. Chief Commissioner of Incometax, M.P C.G
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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).
2. This order shall come into force with effect from 05.10.2018.
SCHEDULE
Sl Designation of Income- Headquarters Designation of Income- Cases or Class of cases
No tax Appellate Authority tax Authority of persons
1 2 3 4 5
1 Commissioner of Income- Bhopal Principal Commissioner/ All Cases
tax (Appeals), Bhopal-1 Commissioner of Income-
tax, Bhopal-1
Commissioner of Income- All cases falling
tax (TDS), Bhopal within the territorial
jurisdiction of Pr
CIT/CIT, Bhopal- 1¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
and 2
All Pr. Commissioner/ All cases of Black
Commissioner of Income- Money (Undisclosed
tax, MP & CG States
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
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