Jurisdiction of income-tax authorities reassigned to specified commissioners for appeal jurisdiction, applying to all pending appeals. The Central Board of Direct Taxes, exercising delegated powers under the Income-tax Act, reallocates appellate authority by directing specified Commissioners of Income-tax (Appeals) to exercise powers and perform functions for appeals arising from listed assessing authorities; the schedule assigns territorial competence for all classes of cases and the change applies to appeals pending as on the date of issue, taking effect immediately.
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.
Jurisdiction of income-tax authorities reassigned to specified commissioners for appeal jurisdiction, applying to all pending appeals.
The Central Board of Direct Taxes, exercising delegated powers under the Income-tax Act, reallocates appellate authority by directing specified Commissioners of Income-tax (Appeals) to exercise powers and perform functions for appeals arising from listed assessing authorities; the schedule assigns territorial competence for all classes of cases and the change applies to appeals pending as on the date of issue, taking effect immediately.
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