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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
.
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(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