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    <title>Designation of the Commissioner of Income-tax (Appeals) Calcutta u/s 120</title>
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    <description>The Chief Commissioner designates the Commissioner of Income-tax (Appeals)-VI, Calcutta to perform appellate functions in respect of persons assessed to income-tax, wealth-tax, gift-tax, surtax, interest-tax, expenditure-tax or estate duty where aggrieved by orders specified under the relevant provisions of the Income-tax Act and allied statutes, limited to assessments made by the assessing officers under Deputy Commissioner Range-7, Special Range-I and Range-22 in Calcutta.</description>
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      <description>The Chief Commissioner designates the Commissioner of Income-tax (Appeals)-VI, Calcutta to perform appellate functions in respect of persons assessed to income-tax, wealth-tax, gift-tax, surtax, interest-tax, expenditure-tax or estate duty where aggrieved by orders specified under the relevant provisions of the Income-tax Act and allied statutes, limited to assessments made by the assessing officers under Deputy Commissioner Range-7, Special Range-I and Range-22 in Calcutta.</description>
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