notification no.106/2022 f. no. 279/misc./66/2014 itj pt. / so 4156 e

ु , 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) [भागII—खण् ड 3(ii)] भारत का रािपत् : असाधारण 15 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) 16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 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) [भागII—खण् ड 3(ii)] भारत का रािपत् : असाधारण 17 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) 18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 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) [भागII—खण् ड 3(ii)] भारत का रािपत् : असाधारण 19 116. 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 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) 20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 142. (Hyderabad) 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) [भागII—खण् ड 3(ii)] भारत का रािपत् : असाधारण 21 163. 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)