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[भाग II—खण् ड 3(ii)]
भारत का रािपत्र : असाधारण
7
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 15th December, 2025
INCOME-TAX
S.O. 5799(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax
Act, 1961 (43 of 1961), and in continuation to the notification number S.O. 2907(E), dated the 13th November, 2014,
published in the Gazette of India, Part II, Section 3, Sub-section (ii), the Central Board of Direct Taxes hereby directs
that the Commissioner of Income-tax (Appeals) specified in column (2) of the Schedule annexed hereto, having their
headquarters at the places specified in corresponding entries in column (3) of the Schedule, shall exercise the powers
and perform the functions in respect of following class of cases, namely:-
(i)
appeals under sections 246A and 248 of the Income-tax Act, 1961 (43 of 1961) ( the said Act) against
assessments completed in pursuance to search under section 132, requisition under section 132A or survey
under section 133A of the said Act;
(ii)
appeals under sections 246A and 248 of the said Act against assessments where addition or change of income
is made on the basis of material seized under section 132 or section 132A or impounded under section 133A
of the said Act; and
(iii)
appeals under sections 246A and 248 of the said Act against penalty orders passed in category of cases
mentioned in clauses (i) or (ii),
in respect of the persons or class of persons, for whom the Income-tax authorities specified in column (4) of the
Schedule exercise the powers and perform the functions specified in the notification numbers S.O. 2752(E) dated the
22nd October 2014 and S.O. 2754(E), dated the 22nd October 2014.
SCHEDULE
S.
No.
Designation of Income Tax
Appellate Authority
Headquarters
Income Tax Authorities
(1)
(2)
(3)
(4)
1
Commissioner of Income Tax
(Appeals), Hyderabad-11
Hyderabad
Principal Commissioner of Income Tax-1,
Hyderabad;
Principal Commissioner of Income Tax-2,
Hyderabad;
Commissioner of Income Tax (Exemptions),
Hyderabad
2
Commissioner of Income Tax
(Appeals), Hyderabad-12
Hyderabad
Principal Commissioner of Income Tax-4,
Hyderabad;
Principal Commissioner of Income Tax, Tirupati
3
Commissioner of Income Tax
(Appeals), Visakhapatnam- 3
Visakhapatnam
Principal Commissioner of Income Tax-1,
Vishakhapatnam;
Principal Commissioner of Income Tax, Vijayawada
4
Commissioner of Income Tax
(Appeals), Bhubaneswar- 2
Bhubaneswar
Principal Commissioner of Income Tax-1,
Bhubaneshwar;
Principal Commissioner of Income Tax, Sambalpur
5
Commissioner of Income Tax
(Appeals), Patna-3
Patna
Principal Commissioner of Income Tax, Patna;
Principal Commissioner of Income Tax, Ranchi;
Principal Commissioner of Income Tax, Dhanbad;
Commissioner of Income Tax (Exemptions), Patna
6
Commissioner of Income Tax
(Appeals), Delhi-23
Delhi
Principal Commissioner of Income Tax-1, Delhi
7
Commissioner of Income Tax
(Appeals), Delhi-24
Delhi
Principal Commissioner of Income Tax-4, Delhi
8
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
8
Commissioner of Income Tax
(Appeals), Delhi-25
Delhi
Principal Commissioner of Income Tax-7, Delhi
9
Commissioner of Income Tax
(Appeals), Delhi-26
Delhi
Principal Commissioner of Income Tax-10, Delhi
10
Commissioner of Income Tax
(Appeals), Delhi-27
Delhi
Principal Commissioner of Income Tax-12, Delhi
11
Commissioner of Income Tax
(Appeals), Delhi-28
Delhi
Principal Commissioner of Income Tax-15, Delhi
12
Commissioner of Income Tax
(Appeals), Delhi-29
Delhi
Principal Commissioner of Income Tax-20, Delhi
13
Commissioner of Income Tax
(Appeals), Delhi-30
Delhi
Commissioner of Income Tax (Exemptions), Delhi
14
Commissioner of Income Tax
(Appeals), Ahmedabad-11
Ahmedabad
Principal Commissioner of Income Tax-1,
Ahmedabad;
Principal Commissioner of Income Tax-1, Rajkot;
Commissioner of Income Tax (Exemptions),
Ahmedabad
15
Commissioner of Income Tax
(Appeals), Ahmedabad-12
Ahmedabad
Principal Commissioner of Income Tax-3,
Ahmedabad;
Principal Commissioner of Income Tax, Jamnagar
16
Commissioner of Income Tax
(Appeals), Surat-4
Surat
Principal Commissioner of Income Tax-1, Surat;
Principal Commissioner of Income Tax-1, Vadodara;
Principal Commissioner of Income Tax, Valsad
17
Commissioner of Income Tax
(Appeals), Bengaluru-15
Bengaluru
Principal Commissioner of Income Tax-1,
Bengaluru;
Principal Commissioner of Income Tax-2,
Bengaluru;
Principal Commissioner of Income Tax-3,
Bengaluru;
Commissioner of Income Tax (Exemptions),
Bengaluru
18
Commissioner of Income Tax
(Appeals), Panaji-2
Panaji
Principal Commissioner of Income Tax, Hubli;
Principal Commissioner of Income Tax, Panaji
19
Commissioner of Income Tax
(Appeals), Kochi-3
Kochi
Principal Commissioner of Income Tax-1, Kochi;
Principal Commissioner of Income Tax, Kozhikode;
Principal Commissioner of Income Tax,
Thiruvananthapuram;
Commissioner of Income Tax (Exemptions), Kochi
20
Commissioner of Income Tax
(Appeals), Bhopal-3
Bhopal
Principal Commissioner of Income Tax-1, Bhopal;
Principal Commissioner of Income Tax, Gwalior;
Principal Commissioner of Income Tax-1, Indore;
Principal Commissioner of Income Tax-1, Jabalpur;
Commissioner of Income Tax (Exemptions), Bhopal
21
Commissioner of Income Tax
(Appeals), Raipur-3
Raipur
Principal Commissioner of Income Tax-1, Raipur
22
Commissioner of Income Tax
(Appeals), Mumbai-47
Mumbai
Principal Commissioner of Income Tax-1, Mumbai;
Principal Commissioner of Income Tax-19, Mumbai
[भाग II—खण् ड 3(ii)]
भारत का रािपत्र : असाधारण
9
23
Commissioner of Income Tax
(Appeals), Mumbai-48
Mumbai
Principal Commissioner of Income Tax-2, Mumbai;
Principal Commissioner of Income Tax-20, Mumbai
24
Commissioner of Income Tax
(Appeals), Mumbai-49
Mumbai
Principal Commissioner of Income Tax-3, Mumbai;
Principal Commissioner of Income Tax-27, Mumbai
25
Commissioner of Income Tax
(Appeals), Mumbai-50
Mumbai
Principal Commissioner of Income Tax-4, Mumbai;
Commissioner of Income Tax (Exemptions),
Mumbai
26
Commissioner of Income Tax
(Appeals), Mumbai-51
Mumbai
Principal Commissioner of Income Tax-5, Mumbai
27
Commissioner of Income Tax
(Appeals), Mumbai-52
Mumbai
Principal Commissioner of Income Tax-6, Mumbai;
Principal Commissioner of Income Tax-41, Mumbai
28
Commissioner of Income Tax
(Appeals), Mumbai-53
Mumbai
Principal Commissioner of Income Tax-8, Mumbai;
Principal Commissioner of Income Tax-42, Mumbai
29
Commissioner of Income Tax
(Appeals), Mumbai-54
Mumbai
Principal Commissioner of Income Tax-17, Mumbai
30
Commissioner of Income Tax
(Appeals), Nagpur-3
Nagpur
Principal Commissioner of Income Tax-1, Nagpur;
Principal Commissioner of Income Tax-2, Nagpur
31
Commissioner of Income Tax
(Appeals), Ludhiana- 5
Ludhiana
Principal Commissioner of Income Tax-1, Amritsar;
Principal Commissioner of Income Tax-1, Chandigarh;
Principal Commissioner of Income Tax-1, Jalandhar;
Principal Commissioner of Income Tax-1, Ludhiana;
Principal Commissioner of Income Tax, Panchkula;
Principal Commissioner of Income Tax, Patiala;
Principal Commissioner of Income Tax, Srinagar;
Commissioner of Income Tax (Exemptions), Chandigarh
32
Commissioner of Income Tax
(Appeals), Gurgaon- 3
Gurgaon
Principal Commissioner of Income Tax, Faridabad;
Principal Commissioner of Income Tax, Rohtak
33
Commissioner of Income Tax
(Appeals), Pune-11
Pune
Principal Commissioner of Income Tax-1, Pune;
Principal Commissioner of Income Tax-2, Pune;
Principal Commissioner of Income Tax-1, Thane;
Commissioner of Income Tax (Exemptions), Pune
34
Commissioner of Income Tax
(Appeals), Pune-12
Pune
Principal Commissioner of Income Tax-3, Pune;
Principal Commissioner of Income Tax-4, Pune;
Principal Commissioner of Income Tax-1, Nashik
35
Commissioner of Income Tax
(Appeals), Jaipur- 4
Jaipur
Principal Commissioner of Income Tax-1, Jaipur;
Principal Commissioner of Income Tax-1, Jodhpur
36
Commissioner of Income Tax
(Appeals), Jaipur- 5
Jaipur
Principal Commissioner of Income Tax-2, Jaipur;
Commissioner of Income Tax (Exemptions), Jaipur
37
Commissioner of Income Tax
(Appeals), Udaipur-2
Udaipur
Principal Commissioner of Income Tax, Udaipur
38
Commissioner of Income Tax
(Appeals), Chennai-18
Chennai
Principal Commissioner of Income Tax-1, Chennai;
10
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
Principal Commissioner of Income Tax-3, Chennai;
Principal Commissioner of Income Tax-4, Chennai;
Principal Commissioner of Income Tax-8, Chennai
Principal Commissioner of Income Tax-1, Madurai;
Principal Commissioner of Income Tax-1,
Coimbatore
39
Commissioner of Income Tax
(Appeals), Chennai-19
Chennai
Commissioner of Income Tax (Exemptions),
Chennai
40
Commissioner of Income Tax
(Appeals), Lucknow- 3
Lucknow
Principal Commissioner of Income Tax, Allahabad;
Principal Commissioner of Income Tax, Bareilly;
Principal Commissioner of Income Tax, Gorakhpur;
Principal Commissioner of Income Tax-1, Lucknow;
Commissioner of Income Tax (Exemptions),
Lucknow
41
Commissioner of Income Tax
(Appeals), Kanpur- 4
Kanpur
Principal Commissioner of Income Tax-1, Agra;
Principal Commissioner of Income Tax-1, Kanpur
42
Commissioner of Income Tax
(Appeals), Noida-3
Kanpur
Principal Commissioner of Income Tax, Dehradun;
Principal Commissioner of Income Tax, Ghaziabad;
Principal Commissioner of Income Tax, Noida
43
Commissioner of Income Tax
(Appeals), Kolkata-20
Kolkata
Principal Commissioner of Income Tax, Asansol;
Principal Commissioner of Income Tax-1, Kolkata;
Commissioner of Income Tax (Exemptions), Kolkata
44
Commissioner of Income Tax
(Appeals), Kolkata-21
Kolkata
Principal Commissioner of Income Tax-2, Kolkata;
Principal Commissioner of Income Tax-5, Kolkata
45
Commissioner of Income Tax
(Appeals), Kolkata-26
Kolkata
Principal Commissioner of Income Tax-9, Kolkata;
Principal Commissioner of Income Tax-13, Kolkata
46
Commissioner of Income Tax
(Appeals), Kolkata-27
Kolkata
Principal Commissioner of Income Tax-18, Kolkata;
Principal Commissioner of Income Tax, Siliguri
47
Commissioner of Income Tax
(Appeals), Central NER,
Guwahati
Guwahati
Principal Commissioner of Income Tax-1, Guwahati;
Principal Commissioner of Income Tax, Shillong
2.
This notification shall come into force form the date of its publication in the Official Gazette.
[Notification No. 170/2025/ F.No. 279/Misc./M-110/2025-ITJ]
DHRUV ASHTA, Under Secy. (ITJ-II), CBDT
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.
