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        Jurisdiction for Appeal, Revision and other matters

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        Appeals jurisdiction and work allocation across zones defined, linking appellate authority to pecuniary thresholds and departmental duties. The order allocates zone based jurisdiction for appeals, revisions and objection hearings among specified commissioners under the CST and erstwhile DST framework, differentiates appellate competence by pecuniary limits, and assigns related administrative and specialised functions-including audit streams, enforcement, vigilance, recovery and collection, policy, planning, systems and taxpayer services-to named Additional, Joint, Deputy and Assistant Commissioners.
                          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 and work allocation across zones defined, linking appellate authority to pecuniary thresholds and departmental duties.

                                The order allocates zone based jurisdiction for appeals, revisions and objection hearings among specified commissioners under the CST and erstwhile DST framework, differentiates appellate competence by pecuniary limits, and assigns related administrative and specialised functions-including audit streams, enforcement, vigilance, recovery and collection, policy, planning, systems and taxpayer services-to named Additional, Joint, Deputy and Assistant Commissioners.





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                                ActsIncome Tax
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