Jurisdictional reallocation of income-tax appeals reallocates appellate jurisdiction and transfers pending appeals to new appellate commissioners. The Chief Commissioner, exercising powers under the Income-tax Act and prior Board notifications, abolishes a transferred appellate charge and directs that the Commissioners of Income-tax (Appeals) named in the attached Schedule shall perform appellate functions for persons assessed by the assessing officers and ranges specified against each Commissioner for appeals under the relevant tax statutes; pending appeals arising from transferred Wards/Circles/Special Ranges shall be transferred to and dealt with by the Commissioner to whom those units are assigned, with the order effective from the date of notification.
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Jurisdictional reallocation of income-tax appeals reallocates appellate jurisdiction and transfers pending appeals to new appellate commissioners.
The Chief Commissioner, exercising powers under the Income-tax Act and prior Board notifications, abolishes a transferred appellate charge and directs that the Commissioners of Income-tax (Appeals) named in the attached Schedule shall perform appellate functions for persons assessed by the assessing officers and ranges specified against each Commissioner for appeals under the relevant tax statutes; pending appeals arising from transferred Wards/Circles/Special Ranges shall be transferred to and dealt with by the Commissioner to whom those units are assigned, with the order effective from the date of notification.
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