Supersession of orders: designation of Commissioners of Income tax (Appeals) fixes territorial and case class jurisdiction, replacing prior allocations. The notification supersedes prior orders by designating specific Commissioners of Income tax (Appeals) with headquarters and assigning them jurisdiction over defined territorial areas, classes of incomes and classes of cases-including TDS matters and specifically assigned cases-with monetary thresholds initially applying but slated to cease operation from a later specified date.
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.
Supersession of orders: designation of Commissioners of Income tax (Appeals) fixes territorial and case class jurisdiction, replacing prior allocations.
The notification supersedes prior orders by designating specific Commissioners of Income tax (Appeals) with headquarters and assigning them jurisdiction over defined territorial areas, classes of incomes and classes of cases-including TDS matters and specifically assigned cases-with monetary thresholds initially applying but slated to cease operation from a later specified date.
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