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        Income Tax

        Section 121A - Omitted

        Income-tax Act, 1961
        Part B
        Jurisdiction

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        Jurisdiction of Commissioners (Appeals): Board-directed allocation governs which areas, persons, or incomes appellate functions cover and their distribution. Section 121A provided that Commissioners (Appeals) shall perform functions for areas, persons or classes of persons, or incomes or classes of income as the Board may direct, and where the same assignments are given to two or more Commissioners (Appeals) they shall act in accordance with Board orders for distribution and allocation of the work to be performed.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Jurisdiction of Commissioners (Appeals): Board-directed allocation governs which areas, persons, or incomes appellate functions cover and their distribution.

                                Section 121A provided that Commissioners (Appeals) shall perform functions for areas, persons or classes of persons, or incomes or classes of income as the Board may direct, and where the same assignments are given to two or more Commissioners (Appeals) they shall act in accordance with Board orders for distribution and allocation of the work to be performed.


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