Jurisdiction allocation of income-tax appeals to Commissioner of Income-tax (Appeals) Bhopal-1 for specified territorial and subject-matter cases. The Commissioner of Income-tax (Appeals), Bhopal-1, is designated to exercise powers and perform functions in respect of appeals arising from the Principal Commissioner/Commissioner of Income-tax, Bhopal-1, the Commissioner of Income-tax (TDS), Bhopal, and specified Principal Commissioners/Commissioners across Madhya Pradesh and Chhattisgarh, including all cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 within those territorial jurisdictions.