Jurisdictional designation reallocates income tax appellate jurisdiction and transfers pending appeals to newly assigned appellate charges. The notification abolishes Commissioner of Income-tax (Appeals)-VII, reallocates appellate jurisdiction under section 120, and directs specified Commissioners of Income-tax (Appeals) to perform appellate functions for persons assessed by the assessing authorities listed in the schedule across multiple tax statutes. It provides that appeals pending in transferred Wards/Circles/Special Ranges immediately before the effective date shall be transferred to and dealt with by the Commissioner to whom the area is reassigned, and the order takes effect from the date of notification.
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Provisions expressly mentioned in the judgment/order text.
Jurisdictional designation reallocates income tax appellate jurisdiction and transfers pending appeals to newly assigned appellate charges.
The notification abolishes Commissioner of Income-tax (Appeals)-VII, reallocates appellate jurisdiction under section 120, and directs specified Commissioners of Income-tax (Appeals) to perform appellate functions for persons assessed by the assessing authorities listed in the schedule across multiple tax statutes. It provides that appeals pending in transferred Wards/Circles/Special Ranges immediately before the effective date shall be transferred to and dealt with by the Commissioner to whom the area is reassigned, and the order takes effect from the date of notification.
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