Appellate jurisdiction reallocation clarifies which appellate commissioners hear specified income-tax appeals and their corresponding charge jurisdictions. Notification under section 120 delegates appellate functions by specifying that the Commissioners of Income-tax (Appeals) listed in the Schedule shall exercise powers and perform functions in respect of appeals filed by cases or classes of cases falling within the jurisdictions of the income-tax charges specified against them; the Schedule maps each appellate designation to corresponding Commissioner charges and ranges and the notification takes effect from September 1, 2001.
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.
Appellate jurisdiction reallocation clarifies which appellate commissioners hear specified income-tax appeals and their corresponding charge jurisdictions.
Notification under section 120 delegates appellate functions by specifying that the Commissioners of Income-tax (Appeals) listed in the Schedule shall exercise powers and perform functions in respect of appeals filed by cases or classes of cases falling within the jurisdictions of the income-tax charges specified against them; the Schedule maps each appellate designation to corresponding Commissioner charges and ranges and the notification takes effect from September 1, 2001.
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