Notification in respect of assigning jurisdiction to Commissioner (Appeals) under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act,2015
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Appeals jurisdiction under Black Money Act allocated to designated regional Commissioners (Appeals), with centralized assignment and reporting adjustments. Appellate jurisdiction under the Black Money Act is to be assigned to designated Commissioners (Appeals) from existing Income-tax Commissioners (Appeals), with specified regional stationing for each designated Commissioner. Principal Chief Commissioners must submit revised draft jurisdiction orders indicating the Span of Control after assignment. International taxation cases under the Black Money Act are to be assigned to one designated Commissioner (Appeals) stationed in the national capital region.
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.
Appeals jurisdiction under Black Money Act allocated to designated regional Commissioners (Appeals), with centralized assignment and reporting adjustments.
Appellate jurisdiction under the Black Money Act is to be assigned to designated Commissioners (Appeals) from existing Income-tax Commissioners (Appeals), with specified regional stationing for each designated Commissioner. Principal Chief Commissioners must submit revised draft jurisdiction orders indicating the Span of Control after assignment. International taxation cases under the Black Money Act are to be assigned to one designated Commissioner (Appeals) stationed in the national capital region.
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