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of <h1>New appellate jurisdiction for Commissioners of Income Tax (Appeals) u/ss 120, 246A and 248 notified</h1> Notification No. 170/2025, issued under section 120(1) and (2) of the Income-tax Act, 1961, allocates appellate jurisdiction to specified Commissioners of Income Tax (Appeals) at designated headquarters across India. These authorities are empowered to hear appeals under sections 246A and 248 relating to (i) assessments pursuant to search, requisition, or survey under sections 132, 132A, and 133A; (ii) assessments involving additions or changes based on seized or impounded material; and (iii) penalty orders arising from such cases. The notification links each appellate Commissioner to corresponding Principal Commissioners/Commissioners and takes effect from the date of its publication in the Official Gazette.
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