Sec. 120 & 133 of Income Tax Act, 1961 - Survey - From the reliance on the notification dated 1.11.2011, it is decipherable that the power of collection, collation and dissemination which earlier vested with Central Information Branch was transferred to Income-tax officer (Intelligence), which would not mean that the notices issued and imposition of penalty by Income-tax Officer (Intelligence) lacked jurisdiction. After referring to section 133(6) of the Act, prior to the introduction of the second proviso and its effect and after the introduction of the second proviso to section 133(6), there is no scope for interfering with validity of notices. - ENANALLOOR SERVICE CO-OPERATIVE BANK LTD. V/s ITO - [2020] 426 ITR 180 (KER)