Subordination of Income-Tax Authorities and Appeal Units

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION

New Delhi, the 2nd September, 2022

(INCOME-TAX)

S.O. 4156(E).—In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that –

• (a) Chief Commissioners of Income-tax as specified in Column (3) of the Schedule below shall be subordinate to the Principal Chief Commissioners of Income-tax as specified in Column (2) of the said Schedule;
• (b) Commissioners of Income-tax (Appeals) Unit as specified in Column (4) of the said Schedule shall be subordinate to the Chief Commissioners of Income-tax as specified in Column (3) of the said Schedule:

SCHEDULE

Sl. No. | Principal Chief Commissioner of Income-tax (Headquarters) | Chief Commissioner of Income-tax, (Headquarters) | Commissioners of Income-tax (Appeals) Unit, (Headquarters) (1) | (2) | (3) | (4)

1. | Principal Chief Commissioner of Income-tax, Delhi (Delhi) | Chief Commissioner of Income-tax, Delhi-9 (Delhi) | Commissioner of Income-tax (Appeals) Unit-1, Delhi, (Delhi)

2. | | | Commissioner of Income-tax (Appeals) Unit-2, Delhi, (Delhi)

3. | Commissioner of Income-tax (Appeals) Unit-3, Delhi, (Delhi)

4. | Commissioner of Income-tax (Appeals) Unit-4, Delhi, (Delhi)

5. | Commissioner of Income-tax (Appeals) Unit-5, Delhi, (Delhi)

6. | Commissioner of Income-tax (Appeals) Unit-6, Delhi, (Delhi)

7. | Commissioner of Income-tax (Appeals) Unit-7, Delhi, (Delhi)

8. | Commissioner of Income-tax (Appeals) Unit-8, Delhi, (Delhi)

9. | Commissioner of Income-tax (Appeals) Unit-9, Delhi, (Delhi)

10. | Commissioner of Income-tax (Appeals) Unit-10, Delhi, (Delhi)

11. | Commissioner of Income-tax (Appeals) Unit-11, Delhi, (Delhi)

12. | Chief Commissioner of Income-tax, Delhi-7 (Delhi) | Commissioner of Income-tax (Appeals) Unit-12, Delhi, (Delhi)

13. | Commissioner of Income-tax (Appeals) Unit-13, Delhi, (Delhi)

14. | Commissioner of Income-tax (Appeals) Unit-14, Delhi, (Delhi)

15. | Commissioner of Income-tax (Appeals) Unit-15, Delhi, (Delhi)

16. | Commissioner of Income-tax (Appeals) Unit-16, Delhi, (Delhi)

17. | Commissioner of Income-tax (Appeals) Unit-17, Delhi, (Delhi)

18. | Commissioner of Income-tax (Appeals) Unit-18, Delhi, (Delhi)

19. | Commissioner of Income-tax (Appeals) Unit-19, Delhi, (Delhi)

20. | Commissioner of Income-tax (Appeals) Unit-20, Delhi, (Delhi)

21. | Commissioner of Income-tax (Appeals) Unit-21, Delhi, (Delhi)

22. | Chief Commissioner of Income-tax, Delhi-8 (Delhi) | Commissioner of Income-tax (Appeals) Unit-22, Delhi, (Delhi)

23. | Commissioner of Income-tax (Appeals) Unit-23, Delhi, (Delhi)

24. | Commissioner of Income-tax (Appeals) Unit-24, Delhi, (Delhi)

25. | Commissioner of Income-tax (Appeals) Unit-25, Delhi, (Delhi)

26. | Commissioner of Income-tax (Appeals) Unit-26, Delhi, (Delhi)

27. | Commissioner of Income-tax (Appeals) Unit-27, Delhi, (Delhi)

28. | Commissioner of Income-tax (Appeals) Unit-28, Delhi, (Delhi)

29. | Commissioner of Income-tax (Appeals) Unit-29, Delhi, (Delhi)

30. | Commissioner of Income-tax (Appeals) Unit-30, Delhi, (Delhi)

31. | Commissioner of Income-tax (Appeals) Unit-31, Delhi, (Delhi)

32. | Principal Chief Commissioner of Income-tax, Mumbai (Mumbai) | Chief Commissioner of Income-tax, Mumbai-11 (Mumbai) | Commissioner of Income-tax (Appeals) Unit-1, Mumbai (Mumbai)

33. | | Commissioner of Income-tax (Appeals) Unit-2, Mumbai (Mumbai)

34. | Commissioner of Income-tax (Appeals) Unit-3, Mumbai (Mumbai)

35. | Commissioner of Income-tax (Appeals) Unit-4, Mumbai (Mumbai)

36. | Commissioner of Income-tax (Appeals) Unit-5, Mumbai (Mumbai)

37. | Commissioner of Income-tax (Appeals) Unit-6, Mumbai (Mumbai)

38. | Commissioner of Income-tax (Appeals) Unit-7, Mumbai (Mumbai)

39. | Commissioner of Income-tax (Appeals) Unit-8, Mumbai (Mumbai)

40. | Commissioner of Income-tax (Appeals) Unit-9, Mumbai (Mumbai)

41. | Commissioner of Income-tax (Appeals) Unit-10, Mumbai (Mumbai)

42. | Chief Commissioner of Income-tax, Mumbai-7 (Mumbai) | Commissioner of Income-tax (Appeals) Unit-11, Mumbai (Mumbai)

43. | Commissioner of Income-tax (Appeals) Unit-12, Mumbai (Mumbai)

44. | Commissioner of Income-tax (Appeals) Unit-13, Mumbai (Mumbai)

45. | Commissioner of Income-tax (Appeals) Unit-14, Mumbai (Mumbai)

46. | Commissioner of Income-tax (Appeals) Unit-15, Mumbai (Mumbai)

47. | Commissioner of Income-tax (Appeals) Unit-16, Mumbai (Mumbai)

48. | Commissioner of Income-tax (Appeals) Unit-17, Mumbai (Mumbai)

49. | Commissioner of Income-tax (Appeals) Unit-18, Mumbai (Mumbai)

50. | Commissioner of Income-tax (Appeals) Unit-19, Mumbai (Mumbai)

51. | Chief Commissioner of Income-tax, Mumbai-8 (Mumbai) | Commissioner of Income-tax (Appeals) Unit-20, Mumbai (Mumbai)

52. | Commissioner of Income-tax (Appeals) Unit-21, Mumbai (Mumbai)

53. | Commissioner of Income-tax (Appeals) Unit-22, Mumbai (Mumbai)

54. | Commissioner of Income-tax (Appeals) Unit-23, Mumbai (Mumbai)

55. | Commissioner of Income-tax (Appeals) Unit-24, Mumbai (Mumbai)

56. | Commissioner of Income-tax (Appeals) Unit-25, Mumbai (Mumbai)

57. | Commissioner of Income-tax (Appeals) Unit-26, Mumbai (Mumbai)

58. | Commissioner of Income-tax (Appeals) Unit-27, Mumbai (Mumbai)

59. | Commissioner of Income-tax (Appeals) Unit-28, Mumbai (Mumbai)

60. | Chief Commissioner of Income-tax, Mumbai-9 (Mumbai) | Commissioner of Income-tax (Appeals) Unit-29, Mumbai (Mumbai)

61. | Commissioner of Income-tax (Appeals) Unit-30, Mumbai (Mumbai)

62. | Commissioner of Income-tax (Appeals) Unit-31, Mumbai (Mumbai)

63. | Commissioner of Income-tax (Appeals) Unit-32, Mumbai (Mumbai)

64. | Commissioner of Income-tax (Appeals) Unit-33, Mumbai (Mumbai)

65. | Commissioner of Income-tax (Appeals) Unit-34, Mumbai (Mumbai)

66. | Commissioner of Income-tax (Appeals) Unit-35, Mumbai (Mumbai)

67. | Commissioner of Income-tax (Appeals) Unit-36, Mumbai (Mumbai)

68. | Commissioner of Income-tax (Appeals) Unit-37, Mumbai (Mumbai)

69. | Chief Commissioner of Income-tax, Mumbai-10 (Mumbai) | Commissioner of Income-tax (Appeals) Unit-38, Mumbai (Mumbai)

70. | Commissioner of Income-tax (Appeals) Unit-39, Mumbai (Mumbai)

71. | Commissioner of Income-tax (Appeals) Unit-40, Mumbai (Mumbai)

72. | Commissioner of Income-tax (Appeals) Unit-41, Mumbai (Mumbai)

73. | Commissioner of Income-tax (Appeals) Unit-42, Mumbai (Mumbai)

74. | Commissioner of Income-tax (Appeals) Unit-43, Mumbai (Mumbai)

75. | Commissioner of Income-tax (Appeals) Unit-44, Mumbai (Mumbai)

76. | Commissioner of Income-tax (Appeals) Unit-45, Mumbai (Mumbai)

77. | Commissioner of Income-tax (Appeals) Unit-46, Mumbai (Mumbai)

78. | Principal Chief Commissioner of Income-tax, West Bengal and Sikkim (Kolkata) | Chief Commissioner of Income-tax, Kolkata-6 (Kolkata) | Commissioner of Income-tax (Appeals) Unit-1, Kolkata (Kolkata)

79. | | Commissioner of Income-tax (Appeals) Unit-2, Kolkata (Kolkata)

80. | Commissioner of Income-tax (Appeals) Unit-3, Kolkata (Kolkata)

81. | Commissioner of Income-tax (Appeals) Unit-4, Kolkata (Kolkata)

82. | Commissioner of Income-tax (Appeals) Unit-5, Kolkata (Kolkata)

83. | Commissioner of Income-tax (Appeals) Unit-6, Kolkata (Kolkata)

84. | Commissioner of Income-tax (Appeals) Unit-1, Siliguri (Siliguri)

85. | Commissioner of Income-tax (Appeals) Unit-1, Jalpaiguri (Jalpaiguri)

86. | Chief Commissioner of Income-tax, Kolkata-3 (Kolkata) | Commissioner of Income-tax (Appeals) Unit-7, Kolkata (Kolkata)

87. | Commissioner of Income-tax (Appeals) Unit-8, Kolkata (Kolkata)

88. | Commissioner of Income-tax (Appeals) Unit-9, Kolkata (Kolkata)

89. | Commissioner of Income-tax (Appeals) Unit-10, Kolkata (Kolkata)

90. | Commissioner of Income-tax (Appeals) Unit-11, Kolkata (Kolkata)

91. | Commissioner of Income-tax (Appeals) Unit-12, Kolkata (Kolkata)

92. | Commissioner of Income-tax (Appeals) Unit-1, Burdwan (Burdwan)

93. | | Commissioner of Income-tax (Appeals) Unit-1, Durgapur (Durgapur)

94. | Chief Commissioner of Income-tax, Kolkata-4 (Kolkata) | Commissioner of Income-tax (Appeals) Unit-13, Kolkata (Kolkata)

95. | Commissioner of Income-tax (Appeals) Unit-14, Kolkata (Kolkata)

96. | Commissioner of Income-tax (Appeals) Unit-15, Kolkata (Kolkata)

97. | Commissioner of Income-tax (Appeals) Unit-16, Kolkata (Kolkata)

98. | Commissioner of Income-tax (Appeals) Unit-17, Kolkata (Kolkata)

99. | Commissioner of Income-tax (Appeals) Unit-1, Asansol (Asansol)

100. | Commissioner of Income-tax (Appeals) Unit-1, Guwahati (Guwahati)

101. | | Commissioner of Income-tax (Appeals) Unit-2, Guwahati (Guwahati)

102. | Chief Commissioner of Income-tax, Kolkata-5 (Kolkata) | Commissioner of Income-tax (Appeals) Unit-18, Kolkata (Kolkata)

103. | Commissioner of Income-tax (Appeals) Unit-19, Kolkata (Kolkata)

104. | Commissioner of Income-tax (Appeals) Unit-20, Kolkata (Kolkata)

105. | Commissioner of Income-tax (Appeals) Unit-21, Kolkata (Kolkata)

106. | Commissioner of Income-tax (Appeals) Unit-22, Kolkata (Kolkata)

107. | Commissioner of Income-tax (Appeals) Unit-1, Jorhat (Jorhat)

108. | Commissioner of Income-tax (Appeals) Unit-1, Dibrugarh (Dibrugarh)

109. | | Commissioner of Income-tax (Appeals) Unit-1, Shillong (Shillong)

110. | Principal Chief Commissioner of Income-tax, Tamilnadu & Puducherry (Chennai) | Chief Commissioner of Income-tax, Chennai-4 (Chennai) | Commissioner of Income-tax (Appeals) Unit-1, Chennai (Chennai)

111. | | Commissioner of Income-tax (Appeals) Unit-2, Chennai (Chennai)

112. | Commissioner of Income-tax (Appeals) Unit-3, Chennai (Chennai)

113. | Commissioner of Income-tax (Appeals) Unit-4, Chennai (Chennai)

114. | Commissioner of Income-tax (Appeals) Unit-5, Chennai (Chennai)

115. | Commissioner of Income-tax (Appeals) Unit-6, Chennai (Chennai)

116. | Commissioner of Income-tax (Appeals) Unit-7, Chennai (Chennai)

117. | Commissioner of Income-tax (Appeals) Unit-8, Chennai (Chennai)

118. | Commissioner of Income-tax (Appeals) Unit-9, Chennai (Chennai)

119. | Commissioner of Income-tax (Appeals) Unit-10, Chennai (Chennai)

120. | Chief Commissioner of Income-tax, Chennai-3 (Chennai) | Commissioner of Income-tax (Appeals) Unit-11, Chennai (Chennai)

121. | Commissioner of Income-tax (Appeals) Unit-12, Chennai (Chennai)

122. | Commissioner of Income-tax (Appeals) Unit-13, Chennai (Chennai)

123. | Commissioner of Income-tax (Appeals) Unit-14, Chennai (Chennai)

124. | Commissioner of Income-tax (Appeals) Unit-15, Chennai (Chennai)

125. | Commissioner of Income-tax (Appeals) Unit-16, Chennai (Chennai)

126. | Commissioner of Income-tax (Appeals) Unit-1, Puducherry (Puducherry)

127. | Commissioner of Income-tax (Appeals) Unit-1, Madurai (Madurai)

128. | Commissioner of Income-tax (Appeals) Unit-2, Madurai (Madurai)

129. | Commissioner of Income-tax (Appeals) Unit-1, Salem (Salem)

130. | Chief Commissioner of Income-tax, Trichy (Trichy) | Commissioner of Income-tax (Appeals) Unit-1, Trichy (Trichy)

131. | | Commissioner of Income-tax (Appeals) Unit-1, Coimbatore (Coimbatore)

132. | Commissioner of Income-tax (Appeals) Unit-2, Coimbatore (Coimbatore)

133. | Commissioner of Income-tax (Appeals) Unit-3, Coimbatore (Coimbatore)

134. | Commissioner of Income-tax (Appeals) Unit-1, Kochi (Kochi)

135. | Commissioner of Income-tax (Appeals) Unit-2, Kochi (Kochi)

136. | Commissioner of Income-tax (Appeals) Unit-1, Kozhikode (Kozhikode)

137. | Commissioner of Income-tax (Appeals) Unit-1, Thrissur (Thrissur)

138. | Commissioner of Income-tax (Appeals) Unit-1, Kottayam (Kottayam)

139. | Commissioner of Income-tax (Appeals) Unit-1, Thiruvananthapuram (Thiruvananthapuram)

140. | Principal Chief Commissioner of Income-tax, Andhra Pradesh & Telangana (Hyderabad) | Chief Commissioner of Income-tax, Vijayawada (Vijaywada) | Commissioner of Income-tax (Appeals) Unit-1, Vijayawada (Vijayawada)

141. | | Commissioner of Income-tax (Appeals) Unit-1, Rajahmundry (Rajahmundry)

142. | Commissioner of Income-tax (Appeals) Unit-1, Guntur (Guntur)

143. | Commissioner of Income-tax (Appeals) Unit-2, Guntur (Guntur)

144. | Commissioner of Income-tax (Appeals) Unit-1, Kurnool (Kurnool)

145. | Commissioner of Income-tax (Appeals) Unit-1, Hyderabad (Hyderabad)

146. | Commissioner of Income-tax (Appeals) Unit-2, Hyderabad (Hyderabad)

147. | Commissioner of Income-tax (Appeals) Unit-3, Hyderabad (Hyderabad)

148. | Commissioner of Income-tax (Appeals) Unit-4, Hyderabad (Hyderabad)

149. | Commissioner of Income-tax (Appeals) Unit-1, Tirupati (Tirupati)

150. | Chief Commissioner of Income-tax, Visakhapatnam | Commissioner of Income-tax (Appeals) Unit-1, Visakhapatnam (Visakhapatnam)

151. | Commissioner of Income-tax (Appeals) Unit-2, Visakhapatnam (Visakhapatnam)

152. | Commissioner of Income-tax (Appeals) Unit-1, Bhubaneshwar (Bhubaneshwar)

153. | Commissioner of Income-tax (Appeals) Unit-1, Cuttack (Cuttack)

154. | Commissioner of Income-tax (Appeals) Unit-1, Sambalpur (Sambalpur)

155. | | Commissioner of Income-tax (Appeals) Unit-5, Hyderabad (Hyderabad)

156. | Commissioner of Income-tax (Appeals) Unit-6, Hyderabad (Hyderabad)

157. | Commissioner of Income-tax (Appeals) Unit-7, Hyderabad (Hyderabad)

158. | Commissioner of Income-tax (Appeals) Unit-8, Hyderabad (Hyderabad)

159. | Commissioner of Income-tax (Appeals) Unit-9, Hyderabad (Hyderabad)

160. | Principal Chief Commissioner of Income-tax, Bihar & Jharkhand (Patna) | Chief Commissioner of Income-tax, Ranchi (Ranchi) | Commissioner of Income-tax (Appeals) Unit-1, Ranchi (Ranchi)

161. | | | Commissioner of Income-tax (Appeals) Unit-1, Bhagalpur (Bhagalpur)

162. | Commissioner of Income-tax (Appeals) Unit-1, Patna (Patna)

163. | Commissioner of Income-tax (Appeals) Unit-2, Patna (Patna)

164. | Commissioner of Income-tax (Appeals) Unit-1, Dhanbad (Dhanbad)

165. | Commissioner of Income-tax (Appeals) Unit-1, Hazaribagh (Hazaribagh)

166. | Commissioner of Income-tax (Appeals) Unit-1, Jamshedpur (Jamshedpur)

167. | Principal Chief Commissioner of Income-tax, Gujarat (Ahmedabad) | Chief Commissioner of Income-tax, Ahmedabad-2 (Ahmedabad) | Commissioner of Income-tax (Appeals) Unit-1, Ahmedabad (Ahmedabad)

168. | | | Commissioner of Income-tax (Appeals) Unit-2, Ahmedabad (Ahmedabad)

169. | Commissioner of Income-tax (Appeals) Unit-3, Ahmedabad (Ahmedabad)

170. | Commissioner of Income-tax (Appeals) Unit-4, Ahmedabad (Ahmedabad)

171. | Commissioner of Income-tax (Appeals) Unit-5, Ahmedabad (Ahmedabad)

172. | Commissioner of Income-tax (Appeals) Unit-6, Ahmedabad (Ahmedabad)

173. | Commissioner of Income-tax (Appeals) Unit-7, Ahmedabad (Ahmedabad)

174. | Commissioner of Income-tax (Appeals) Unit-8, Ahmedabad (Ahmedabad)

175. | Commissioner of Income-tax (Appeals) Unit-9, Ahmedabad (Ahmedabad)

176. | Commissioner of Income-tax (Appeals) Unit-10, Ahmedabad (Ahmedabad)

177. | Commissioner of Income-tax (Appeals) Unit-1, Gandhinagar (Gandhinagar)

178. | | Commissioner of Income-tax (Appeals) Unit-1, Jamnagar (Jamnagar)

179. | Chief Commissioner of Income-tax, Vadodara (Vadodara) | Commissioner of Income-tax (Appeals) Unit-1, Vadodara (Vadodara)

180. | Commissioner of Income-tax (Appeals) Unit-2, Vadodara (Vadodara)

181. | Commissioner of Income-tax (Appeals) Unit-3, Vadodara (Vadodara)

182. | Commissioner of Income-tax (Appeals) Unit-4, Vadodara (Vadodara)

183. | Commissioner of Income-tax (Appeals) Unit-5, Vadodara (Vadodara)

184. | | Commissioner of Income-tax (Appeals) Unit-1, Surat (Surat)

185. | Commissioner of Income-tax (Appeals) Unit-2, Surat (Surat)

186. | Commissioner of Income-tax (Appeals) Unit-3, Surat (Surat)

187. | Commissioner of Income-tax (Appeals) Unit-1, Rajkot (Rajkot)

188. | Commissioner of Income-tax (Appeals) Unit-2 Rajkot (Rajkot)

189. | Commissioner of Income-tax (Appeals) Unit-3, Rajkot (Rajkot)

190. | Commissioner of Income-tax (Appeals) Unit-1, Valsad (Valsad)

191. | Principal Chief Commissioner of Income-tax, Karnataka & Goa (Bengaluru) | Chief Commissioner of Income-tax, Bengaluru-2 (Bengaluru) | Commissioner of Income-tax (Appeals) Unit-1, Bengaluru (Bengaluru)

192. | | | Commissioner of Income-tax (Appeals) Unit-2, Bengaluru (Bengaluru)

193. | Commissioner of Income-tax (Appeals) Unit-3, Bengaluru (Bengaluru)

194. | Commissioner of Income-tax (Appeals) Unit-4, Bengaluru (Bengaluru)

195. | Commissioner of Income-tax (Appeals) Unit-5, Bengaluru (Bengaluru)

196. | Commissioner of Income-tax (Appeals) Unit-6, Bengaluru (Bengaluru)

197. | Commissioner of Income-tax (Appeals) Unit-7, Bengaluru (Bengaluru)

198. | Commissioner of Income-tax (Appeals) Unit-8, Bengaluru (Bengaluru)

199. | Commissioner of Income-tax (Appeals) Unit-9, Bengaluru (Bengaluru)

200. | Commissioner of Income-tax (Appeals) Unit-10, Bengaluru (Bengaluru)

201. | Commissioner of Income-tax (Appeals) Unit-11, Bengaluru (Bengaluru)

202. | Principal Chief Commissioner of Income-tax, Karnataka & Goa (Bengaluru) | Chief Commissioner of Income-tax, Panaji (Panaji) | Commissioner of Income-tax (Appeals) Unit-1, Panaji (Panaji)

203. | | | Commissioner of Income-tax (Appeals) Unit-1, Devanagere (Devanagare)

204. | Commissioner of Income-tax (Appeals) Unit-1, Gulbarga (Gulbarga)

205. | Commissioner of Income-tax (Appeals) Unit-1, Mysore (Mysore)

206. | Commissioner of Income-tax (Appeals) Unit-1, Belgaum (Belgaum)

207. | Commissioner of Income-tax (Appeals) Unit-1, Hubli (Hubli)

208. | Commissioner of Income-tax (Appeals) Unit-1, Mangalore (Mangalore)

209. | Principal Chief Commissioner of Income-tax | Chief Commissioner of Income-tax, Indore | Commissioner of Income-tax (Appeals) Unit-1, Indore (Indore)

210. tax , MP & CG (Bhopal) (Indore) Commissioner of Income-tax (Appeals) Unit-2, Indore (Indore)

211. Commissioner of Income-tax (Appeals) Unit-3, Indore (Indore)

212. Commissioner of Income-tax (Appeals) Unit-1, Bilaspur (Bilaspur)

213. Commissioner of Income-tax (Appeals) Unit-1, Raipur (Raipur)

214. Commissioner of Income-tax (Appeals) Unit-2, Raipur (Raipur)

215. Commissioner of Income-tax (Appeals) Unit-1, Ujjain (Ujjain)

216. Commissioner of Income-tax (Appeals) Unit-1, Bhopal (Bhopal)

217. Commissioner of Income-tax (Appeals) Unit-2, Bhopal (Bhopal)

218. Commissioner of Income-tax (Appeals) Unit-1, Gwalior (Gwalior)

219. Commissioner of Income-tax (Appeals) Unit-1, Jabalpur (Jabalpur)

220. Principal Chief Commissioner of Income- tax , NWR (Chandigarh)

Chief Commissioner of Income-tax, Ludhiana (Ludhiana) Commissioner of Income-tax (Appeals) Unit-1, Ludhiana (Ludhiana) 221. Commissioner of Income-tax (Appeals) Unit-2, Ludhiana (Ludhiana) 222. Commissioner of Income-tax (Appeals) Unit-3, Ludhiana (Ludhiana) 223. Commissioner of Income-tax (Appeals) Unit-4, Ludhiana (Ludhiana) 224. Commissioner of Income-tax (Appeals) Unit-1, Amritsar (Amritsar) 225. Commissioner of Income-tax (Appeals) Unit-2, Amritsar (Amritsar) 226. Commissioner of Income-tax (Appeals) Unit-1, Bhatinda (Bhatinda) 227. Commissioner of Income-tax (Appeals) Unit-1, Faridabad (Faridabad) 228. Commissioner of Income-tax (Appeals) Unit-1, Gurgaon (Gurgaon) 229. Commissioner of Income-tax (Appeals) Unit-2, Gurgaon (Gurgaon) 230. Commissioner of Income-tax (Appeals) Unit-1, Hisar (Hisar) 231. Commissioner of Income-tax (Appeals) Unit-1, Karnal (Karnal) 232. Commissioner of Income-tax (Appeals) Unit-1, Panchkula (Panchkula)

233. Commissioner of Income-tax (Appeals) Unit-1, Rohtak (Rohtak)
234. Chief Commissioner of Income-tax, Shimla (Shimla) Commissioner of Income-tax (Appeals) Unit-1, Shimla (Shimla)
235. Commissioner of Income-tax (Appeals) Unit-1, Jammu (Jammu)
236. Commissioner of Income-tax (Appeals) Unit-1, Srinagar (Srinagar)
237. Commissioner of Income-tax (Appeals) Unit-1, Palampur (Palampur)
238. Commissioner of Income-tax (Appeals) Unit-1, Jalandhar (Jalandhar)
239. Commissioner of Income-tax (Appeals) Unit-2, Jalandhar (Jalandhar)
240. Commissioner of Income-tax (Appeals) Unit-1, Patiala (Patiala)
241. Commissioner of Income-tax (Appeals) Unit-1, Chandigarh (Chandigarh)
242. Commissioner of Income-tax (Appeals) Unit-2, Chandigarh (Chandigarh)
243. Principal Chief Commissioner of Income- tax , Pune (Pune)

Chief Commissioner of Income-tax, Nashik (Nashik) Commissioner of Income-tax (Appeals) Unit-1, Nashik (Nashik) 244. Commissioner of Income-tax (Appeals) Unit-2, Nashik (Nashik) 245. Commissioner of Income-tax (Appeals) Unit-3, Nashik (Nashik) 246. Commissioner of Income-tax (Appeals) Unit-1, Aurangabad (Aurangabad) 247. Commissioner of Income-tax (Appeals) Unit-2, Aurangabad (Aurangabad) 248. Commissioner of Income-tax (Appeals) Unit-1, Pune (Pune) 249. Commissioner of Income-tax (Appeals) Unit-2, Pune (Pune) 250. Commissioner of Income-tax (Appeals) Unit-3, Pune (Pune) 251. Commissioner of Income-tax (Appeals) Unit-4, Pune (Pune) 252. Commissioner of Income-tax (Appeals) Unit-5, Pune (Pune) 253. Commissioner of Income-tax (Appeals) Unit-6, Pune (Pune) 254. Chief Commissioner of Income-tax, Thane (Thane) Commissioner of Income-tax (Appeals) Unit-1, Thane (Thane) 255. Commissioner of Income-tax (Appeals) Unit-2, Thane (Thane) 256. Commissioner of Income-tax (Appeals) Unit-3, Thane (Thane) 257. Commissioner of Income-tax (Appeals) Unit-1, Kolhapur (Kolhapur)

258. Commissioner of Income-tax (Appeals) Unit-2, Kolhapur (Kolhapur)

259. Commissioner of Income-tax (Appeals) Unit-1, Nagpur (Nagpur)

260. Commissioner of Income-tax (Appeals) Unit-2, Nagpur (Nagpur)

261. Commissioner of Income-tax (Appeals) Unit-7, Pune (Pune)

262. Commissioner of Income-tax (Appeals) Unit-8, Pune (Pune)

263. Commissioner of Income-tax (Appeals) Unit-9, Pune (Pune)

264. Commissioner of Income-tax (Appeals) Unit-10, Pune (Pune)

265. Principal Chief Commissioner of Income- tax , Rajasthan (Jaipur) Chief Commissioner of Income-tax, Jodhpur (Jodhpur) Commissioner of Income-tax (Appeals) Unit-1, Jodhpur (Jodhpur)

266. Commissioner of Income-tax (Appeals) Unit-2, Jodhpur (Jodhpur)

267. Commissioner of Income-tax (Appeals) Unit-1, Alwar (Alwar)

268. Commissioner of Income-tax (Appeals) Unit-1, Jaipur (Jaipur)

269. Commissioner of Income-tax (Appeals) Unit-2, Jaipur (Jaipur)

270. Commissioner of Income-tax (Appeals) Unit-3, Jaipurc(Jaipur)

271. Commissioner of Income-tax (Appeals) Unit-1, Ajmer (Ajmer)

272. Commissioner of Income-tax (Appeals) Unit-1, Kota (Kota)

273. Commissioner of Income-tax (Appeals) Unit-1, Udaipur (Udaipur)

274. Commissioner of Income-tax (Appeals) Unit-1, Bikaner (Bikaner)

275. Principal Chief Commissioner of Income- tax , UP(East) (Lucknow) Chief Commissioner of Income-tax, Bareilly (Barielly) Commissioner of Income-tax (Appeals) Unit-1, Bareilly (Barielly)

276. Commissioner of Income-tax (Appeals) Unit-1, Lucknow (Lucknow)

277. Commissioner of Income-tax (Appeals) Unit-2, Lucknow (Lucknow)

278. Commissioner of Income-tax (Appeals) Unit-1, Moradabad (Moradabad)

279. Commissioner of Income-tax (Appeals) Unit-1, Allahabad (Allahabad)

280. Commissioner of Income-tax (Appeals) Unit-1, Gorakhpur (Gorakhpur)

281. Commissioner of Income-tax (Appeals) Unit-1, Varanasi (Varanasi)

282. This Notification shall come into force from the date of its publication in the official Gazette. [Notification No.106/2022/F. No. 279/Misc./66/2014-ITJ(Pt.)] AKHILESH KUMAR YADAVA, Dy. Secy.

283. Commissioner of Income-tax (Appeals) Unit-1, Haldwani (Haldwani)

284. Principal Chief Commissioner of Income- tax , UP(West) & Uttrakhand (Kanpur) Chief Commissioner of Income-tax, Dehradun (Dehradun) Commissioner of Income-tax (Appeals) Unit-1, Dehradun (Dehradun)

285. Commissioner of Income-tax (Appeals) Unit-1, Agra (Agra)

286. Commissioner of Income-tax (Appeals) Unit-2, Agra (Agra)

287. Commissioner of Income-tax (Appeals) Unit-1, Kanpur (Kanpur)

288. Commissioner of Income-tax (Appeals) Unit-2, Kanpur (Kanpur)

289. Commissioner of Income-tax (Appeals) Unit-3, Kanpur (Kanpur)

290. Commissioner of Income-tax (Appeals) Unit-1, Aligarh (Aligarh)

291. Commissioner of Income-tax (Appeals) Unit-1, Ghaziabad (Ghaziabad)

292. Commissioner of Income-tax (Appeals) Unit-1, Meerut (Meerut)

293. Commissioner of Income-tax (Appeals) Unit-1, Muzaffarnagar (Muzaffarnagar)

294. Commissioner of Income-tax (Appeals) Unit-1, Noida (Noida)