Income-tax appeals jurisdiction assigned to specified Commissioners for search, seizure, survey-related assessments and penalties. The Board directs specified Commissioners of Income-tax (Appeals), as listed in the Schedule with their headquarters, to hear appeals arising from assessments made after search, requisition or survey, appeals based on additions or changes to income founded on seized or impounded material from such operations, and appeals against penalty orders in those categories, with jurisdiction aligned to the Income-tax authorities identified in the Schedule.