March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 125 : Powers of Commissioner respecting specified areas, cases, persons, etc.

125. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
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March 5, 2018
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Section – 124 : Jurisdiction of Assessing Officers

124. (1) Where by virtue of any direction or order issued under sub- section (1) or sub-section (2) of section 120, the Assessing Officer has been vested with jurisdiction over […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 123 : Jurisdiction of Inspecting Assistant Commissioners

123. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
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March 5, 2018
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Section – 122 : Jurisdiction of Appellate Assistant Commissioners

122. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
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March 5, 2018
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Section – 121A : Jurisdiction of Commissioners (Appeals)

121A. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1977, w.e.f. 10-7-1978.]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 121 : Jurisdiction of Commissioners

121. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
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March 5, 2018
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Section – 120 : Jurisdiction of income-tax authorities

120. (1) Income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or, as the case may be, assigned to […]
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March 5, 2018
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Section – 119 : Instructions to subordinate authorities

119. (1) The Board may, from time to time, issue such orders, instruc- tions and directions to other income-tax authorities as it may deem fit for the proper administration of […]
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March 5, 2018
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Section – 118 : Control of income-tax authorities

118. The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities […]
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