_._----~:------------ OFFICEOFTHEJOINT COMMISSIONEROF INCOME-TAX,RANGERISHIKESH IDPLCAMPUS,CISFBARRACKS VEERBHADRA RISHIKESH F.No.JCIT/RKS/Tech./12.0(1)/2014~15/\ \ Dated:15.11.2014 Section 120(1) of the Income-tax Act, 1961- Jurisdiction of Income-tax authorities Notification No. 1/2014, dated 15.11.2014 In exercise of powers conferred by Section 120 of Income-tax Act, 1961 and in pursuance of the Central Board of Direct Taxes Notification No. S.O. 2752(E), dated 22nd October, 2014, published in the Gazette of India, Extra-Ordinary, Part-II, Section 3, Sub-section (ii), dated 22nd October, 2014, Principal Chief Commissioner of Income tax, UP(West) & Uttarakhand order no. G-04/2014-15 circulated vide F. No. Pr.CCIT/KNP/5(6)/DCIT(T&J)/2014-15/3678 dated 15.11.2014 and Notification NO.3/2014 dated 15.11.2014 issued by the Commissioner of Income-tax, Dehradun bearing F.No.CIT/DDN/Tech/120(1)/2014-15 and in supersession of notification/s issued earlier in this regard, except as respects things done or omitted to be done before such supersession, I, the Joint Commissioner of Income-tax, Range Rishikeshhereby direct that the Assessing Officers specified in column (2) of the Schedule annexed hereto, having their headquarters 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 such cases or classes of cases specified in the corresponding entries in column (6) of the said Schedule, or of such persons or classes of persons being residents or not ordinarily residents in India as per section 6 of the Income-tax Act, 1961 and as specified in the corresponding entries in column (5) of the said Schedule, in such territorial areas specified in the corresponding entries in column (4) of the said Schedule, and in respect of such incomes or classes of income as specified in the corresponding entries in column(7) of the said schedule. Explanation:- For the purposes of this notification,(i) "residing" means,(a) in the case of an individual, place of residence, unless otherwise provided in this notification; (b) in the case of an Hindu undivided family, place of residence of the Karta; and (c) in the case of a firm or an association of persons or a body of individuals or a local authority and all other artificial juridical persons other than companies, the place where the head office is located. 1 . - --- --- --------- (ii) in cases of companies whose names begin with any of the numericals (hereinafter "numeric companies"), the Assessing Officers who exercise the powers and perform the functions in respect of companies whose names begin with the alphabet which is same as that of the first alphabetof the name of the numeric companies in words, shall exercise the powers and perform the functions in respect of those numeric companies. Note: This notification shall not cover cases or classes of cases or persons or classesof persons in respect of which the Joint Commissioner of Income tax, Rishikesh does not exercise the powers and perform the functions. 2. This notification shall come into force with immediate effect. (Gay~Sad) Joint Commissioner of Income tax RangeRishikesh Copy forwarded to: 1. 2. 3. 4. S. 6. 7. The Director (ITA-I), Central Board of Direct Taxes,New Delhi. The Principal Chief Commissioner of Income Tax, U.P.(W) & Uttarakhand, Kanpur. The Chief Commissioner of Income Tax, Dehradun/ Ghaziabad. The Commissioner of Income Tax, Dehradun. The Commissioner of Income Tax (Appeals)-I & II, Dehradun. The Jt. Commissioner of Income Tax, Range-2/Haridwar/Rishikesh. The Dy. Director(Systems), Meerut. 8. The Dy./ Asstt. Commissioners of Income Tax, Income Tax Officers, Dehradun. 9. All sections in the Head quarter's office of CIT,Dehradun 10.]:beZonal Accounts Officer, CBDT,Dehradun. ~ The Secretary, CA Association/Bar. ~ons 12. Notice Board. 13. Guard file of Dehradun/ Haridwar/ Rishikesh/ R~.e/ Kotdwar/ Srinagar. ~ Joint Commissioner of mafriletax RangeRishikesh 2 ~. ENo, JCIT/RKS/Tech./120(1)/2014-15/ 51. Designation of Income tax authority quarters 1 2 1. Deputy/ Asstt. Commissioner of Income-tax, Circle, Rishikesh 2. Income-tax Officer, Ward-1, Rishikesh Head ',',"". -..--.------. --~---------- --- Schedule to Notification NO.1/2014, dated 15,11.2014 Territorial Area Persons or Classesof persons Casesor classesof cases Incomes or Classesof Income 3 4 5 6 7 Rishikesh In the State of UttarakhandRishikesh Tehsil of Dehradun district. Districts of Uttarkashi, Tehri Garhwal, Pauri Garhwal, Chamoli, Rudra Prayag (a) Persons other than companies deriving income from sources other than income from business or profession and residing within the territorial area mentioned in column (4); (a) All casesof persons referred to in column (5); (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in item (c) of column (5); In the State of UttarakhandRishikesh Tehsil Dehradun district. of Income exceeding the limit specified for this purpose by the CBDT or Principal Chief Commissioner of Income tax (b) Persons other than or the Chief companies deriving Commissioner income from business or of Income tax profession and whose having principal place of administrative business or profession is control over within the territorial area the mentioned in column (4); Commissioner of Income tax, (c) Persons being Dehradun companies registered (a) All casesof persons referred to in Income below under the Companies items (a), (b) and (c) of column (5), the limit Act, 2013 or under the whose name starts with alphabet A specified for Companies Act, 1956 and to M, this purpose 3 _._------------------"-, -~--------- Yamakeshwar Tehsil of District Pauri Garhwal and Tehsil Narendra Nagar of District Tehri Garhwal . 3. Income-tax Officer, Ward-2, Rishikesh having its registered office or principal place of business in the area mentioned in column (4); (d) Persons being individuals referred to in item (b) of column (6). Income-tax Officer, Ward Kotdwar Kotdwar In the State of Uttarakhand District of Pauri Garhwal (except Yamakeshwar and Srinagar Tehsils) 5. Income-tax Officer, Ward Srinagar Srinagar In the State of Uttarakhand Districts of Chamoli and Rudraprayag. Tehsil Srinagar of the District of Pauri Garhwal. Kirtinagar toZ. by the CBDTor Principal Chief Commissioner of Income tax or the Chief Commissioner of Income tax having administrative control over (b) All cases of individuals being the managing director or director or Commissioner manager or secretary in the of Income tax, companies referred to in item (c) of Dehradun column (5) read with item (a) of column (6); (a) All casesof persons referred to in column (5); (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in item (c) of column (5); (a) All casesof persons referred to in column (5); (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in item (c) of column (5); . 4. (b) All cases of individuals being managing director or director or manager or s~cretary in the companies referred to in item (c) of column (5) read with item (a) of column (6); (a) All casesof persons referred to in items (a), (b) and (c) of column (5), whose name starts with alphabet N 4 ----._--- ..--. •... -------------~-----_.---- 6. Income-tax Officer, Ward Tehri Block. of District of Tehri Garhwal Rishikesh In the State of Uttarakhand Districts of Uttarkashi and Tehri Garhwal (except Narendra Nagar Tehsil and Kirtinagar Block). . (a) All casesof persons referred to in column (5); (b) All cases of individuals being managing director or director or manager or secretary in the companies referred to in item (c) of column (5); .(Ga~_- Joint Commissioner of IncoC£:wm(llei.lttaa*lE-RishikeshRange 5 CERTIFICATE OF CHARGE It is certified that in pursuance' of Order No. G-48/2014-15 dated 14.11.2014 bearing F. No. Pr.CCITI KNP/C&Vl39/2014-15/3661 of Principle Chief Commissioner ofIncome Tax, UP (West) &: Uttarakhand Region, Kanpur, I co hereby assume charge of I.T.O Tehri, Temporary Headquarter at Rishikesh tlt ?Jternoon of this lS day of Nov. 2014 in addition to my regular duties as ITO in A Ward-I, Rishikcsh. '~\\", (M. 1Jr~ "\ Income ~ ax Officer VVard-i,RJshUkesh '. --------------------------------------~------~--------------;------------------------------------- F.N~. JClT/RKS/EsttlGr.B/2014-IS/ ~ . 1'" OFFICE OF THE . Joint Commissioner of Income Tax, RishikeshRange, Rishikesh. Dated: 15.11.2014 Copy submitted to ;1. 'Dle Director (ITA-I), Central Board of Direct Taxes, New Delhi. 4. The Principle Chief Commissioner ofIncome Tax, UP (West) & Uttarakhand Region, Kanpur. 3. The Chief Commissioner of IncoIne Tax, Debra Dun. 4. The Commissioner of Income Tax, Debra Dun. 5. The Commissioner ofIncome Tax Appeal-(I & 11)Dehradun. e. The Joint Commissioner ofIncome Tax, Range-3, Hardwar .. 7. The Joint Commissioner ofIl1come Tax. RishikeshRange Rishikesh. 8. The Dy. Director (Systems), Meerut. 9. The Zonal A<;count Officer, CBDT, DehradUi:l. W. The Manager, State Bank oflndia, Rishikesh . . 11. The Secretary, CA Association/Bar. Associations of Dehradunl Haridwar/ , ~sh!kcsb/ Roorkee~tdwar/Srinagar.' . :2. Notice Board . ../ . 13. The Guard File. ) JointCommissioneroflncom~ Rishikesh Range,.Rishlkesh. \ .. .:> \ ' \ OFFICE OF THE JOINT COMMISSIONEROF INCOME-TAX, RANGE RISHlKESH IDPL CAMPUS, CISF BARRACKS VEERBHADRA RISHlKESH Certificate of Charge Certified that in pursuance of order No. G-46/2014-15 dated 14.11.2014 of the Principal Chief Commissioner of Income'-tax,U.P, (West) & Uttarakhand Region, Kanpur' bearing F.No. Pr.CCITIKNP/C&V/3912014-15/3661, I do hereby assume the charge of Joint Commissioner of Income-tax, Rishikesh Range, Rishikesh in afternoon of thi~ 15th day of November, 2014 in addition to my substantive charge as Joint commissioner ofincome-tax, Haridwar Range, Haridwar. / Copy to: y7 ( ya sa Joint Commissioner of Incom~ Rishikesh Rang~esh I. The Principal Chief Commissioner ofincome Tax, D.P. (W) & Uttarakhand, Kanpur. 2. The Chief Commissioner ofIncome Tax, Dehradunl Ghliziabad. 3, The Commissioner ofincome Tax, Dehradun.' 4. The Commissioner of.Income Tax (Appeals)-I & II, Dehradun .. 5. The Jt. Commissionerofincome Tax, Range~1/2,Dehradunand Haridwar Range. 6. The Dy. Director(Systems), Meerut. . 7. The Dy.l Asstt. Commissioners oflncome Tax, Income Tax Officers, Dehradun. 8. AI! sections in the Head quarter's office ofClT, Dehradun 9. The Zonal Accounts Officer, CBDT, Dehradun.. 10. The Secretary, CA AssociationlBar. AssoCiationsof Dehradunl Haridwarl Rishikeshl Roor~Kotdwarl Srinagar. . II. Notice Board. 12. Guard file Joint CommIssioner Rishikesh~ 0 orne
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