notification no. 14/2023 f. no. 279/misc./66/2014 itj pt. / so 1329 e

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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 21st March, 2023 (INCOME TAX) S.O. 1329(E).—In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income- tax Act, 1961 (43 of 1961) and in partial modification of notification number S.O. 5449(E) dated the 29th December, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), the Central Board of Direct Taxes hereby authorises the Principal Chief Commissioners of Income-tax specified in column (2) of the Schedule below, having their Headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, to issue orders in writing for the exercise of powers and performance of functions by the Income-tax authorities specified in the corresponding entries in column (4) of the said Schedule who are subordinate to them in respect of such territorial areas or of such persons or classes of persons or of such incomes of classes of income or of such cases or classes of cases as may be specified in such order. 2. Provided that no such orders, shall be issued so as to interfere with the discretion of the Commissioner of Income Tax (Appeals) in the exercise of appellate functions. SCHEDULE Sl. No. Designation Headquarters Income-tax Authorities (1) (2) (3) (4) 1. Principal Chief Commissioner of Income Tax, Karnataka and Goa Bengaluru Commissioner of Income-tax (Appeals), Bengaluru-15 2. Principal Chief Commissioner of Income Tax, Tamil Nadu and Puducherry Chennai Commissioner of Income-tax (Appeals), Chennai-20 3. Principal Chief Commissioner of Income Tax, Rajasthan Jaipur Commissioner of Income-tax (Appeals), Jaipur-5 [भागII—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3 4. Principal Chief Commissioner of Income Tax, West Bengal and Sikkim Kolkata Commissioner of Income-tax (Appeals), Kolkata-26 5. Principal Chief Commissioner of Income Tax, West Bengal and Sikkim Kolkata Commissioner of Income-tax (Appeals), Kolkata-27 6. Principal Chief Commissioner of Income Tax, Uttar Pradesh (West) Noida Commissioner of Income-tax (Appeals), Noida-3 7. Principal Chief Commissioner of Income Tax, Madhya Pradesh and Chhattisgarh Raipur Commissioner of Income-tax (Appeals), Raipur-3 3. This Notification shall come into force from the 1st day of April, 2023. [Notification No. 14/2023/F. No. 279/Misc./66/2014-ITJ(Pt.)] AKHILESH KUMAR YADAVA, Dy. Secy. (ITJ) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.