Jurisdiction of Income tax Authorities u/s 120(1) and (2) of the Income-Tax Act, 1961 - powers and performance of the functions notified.

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....2014, to issue orders in writing for the exercise of the powers and performance of the functions by all or any of the income-tax authorities specified in column (4) of the Schedule annexed to the said notification. 2. Whereas, the Principal Chief Commissioners of Income-tax authorized under the said notification issued orders to the respective Commissioners of Income-tax (Appeals) under their respective jurisdiction. 3. Whereas, the Faceless Appeal Scheme, 2021 came into force from 28th December, 2021, which necessitated designation of Commissioners of Income-tax (Appeals) to deal with the appeals arising under section 246A and 248 of the Act falling under the Faceless Appeal Scheme, 2021. 4. Now, in exercise of the powers conferre....

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....ax (Appeals), Mumbai- 56 Mumbai All Principal Commissioners/ Commissioner of Income-tax of Mumbai Region All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)- 2, Mumbai and one or more grounds of appeal relate to Arm's length price under Chapter X of Income-tax Act, 1961 and related penalties Commissioner of Income Tax (International Taxation)-2, Mumbai All cases and related penalties 3. Commissioner of Income-tax (Appeals), Mumbai- 57 Mumbai All Principal Commissioners/ Commissioners of Income-tax of Mumbai Region All cases where order has been passed by a Transfer Prici....

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....ome-tax (IT and TP), Ahmedabad All cases and related penalties 6. Commissioner of Income-tax (Appeals), Pune-13 Pune i) All Principal Commissioners/ Commissioners of Income-tax of Pune Region ii) All Principal Commissioners/ Commissioners of Income-tax of Nagpur Region All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (International Taxation and Transfer pricing), Pune and one or more grounds of appeal relate to Arm's length price under Chapter X  of Income-tax Act, 1961 and related penalties Commissioner of Income-tax (IT and TP), Pune All cases and related penalties 7. Commission....

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....issioner of Income-tax (Transfer pricing)- 3, Delhi and one or more grounds of appeal relate to Arm's length price under Chapter X of Income-tax Act, 1961 and related penalties Range, Dehradun and Range, Noida of Commissioner of Income-tax (IT)-3, Delhi All cases and related penalties 11. Commissioner of Income-tax (Appeals), Kolkata- 22 Kolkata i) All Principal  Commissioners/ Commissioners of Income-tax of Kolkata Region  ii) All Principal Commissioners/ Commissioners of Income-tax of North East Region iii)  All Principal Commissioners/ Commissioners of Income-tax of Bihar and Jharkhand Region iv) All Principal ....