Jurisdiction of Income tax Authorities
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....e Schedule annexed hereto, having their headquarters at the places specified in corresponding entries in column (3) of the Schedule, shall exercise the powers and perform the functions in respect of following class of cases, namely:- (i) appeals under sections 246A and 248 of the Income-tax Act, 1961 (43 of 1961) ( the said Act) against assessments completed in pursuance to search under section 132, requisition under section 132A or survey under section 133A of the said Act; (ii) appeals under sections 246A and 248 of the said Act against assessments where addition or change of income is made on the basis of material seized under section 132 or section 132A or impounded under section 133A of the said Act; and (iii....
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.... Income Tax (Appeals), Patna-3 Patna Principal Commissioner of Income Tax, Patna; Principal Commissioner of Income Tax, Ranchi; Principal Commissioner of Income Tax, Dhanbad; Commissioner of Income Tax (Exemptions), Patna 6 Commissioner of Income Tax (Appeals), Delhi-23 Delhi Principal Commissioner of Income Tax-1, Delhi 7 Commissioner of Income Tax (Appeals), Delhi-24 Delhi Principal Commissioner of Income Tax-4, Delhi 8 Commissioner of Income Tax (Appeals), Delhi-25 Delhi Principal Commissioner of Income Tax-7, Delhi 9 Commissioner of Income Tax (Appeals), Delhi-26 Delhi Principal Commissioner of Income Ta....
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.... Tax (Exemptions), Bengaluru 18 Commissioner of Income Tax (Appeals), Panaji-2 Panaji Principal Commissioner of Income Tax, Hubli; Principal Commissioner of Income Tax, Panaji 19 Commissioner of Income Tax (Appeals), Kochi-3 Kochi Principal Commissioner of Income Tax-1, Kochi; Principal Commissioner of Income Tax, Kozhikode; Principal Commissioner of Income Tax, Thiruvananthapuram; Commissioner of Income Tax (Exemptions), Kochi 20 Commissioner of Income Tax (Appeals), Bhopal-3 Bhopal Principal Commissioner of Income Tax-1, Bhopal; Principal Commissioner of Income Tax, Gwalior; Principal Commissioner of Income Tax-1, ....
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....Tax-42, Mumbai 29 Commissioner of Income Tax (Appeals), Mumbai-54 Mumbai Principal Commissioner of Income Tax-17, Mumbai 30 Commissioner of Income Tax (Appeals), Nagpur-3 Nagpur Principal Commissioner of Income Tax-1, Nagpur; Principal Commissioner of Income Tax-2, Nagpur 31 Commissioner of Income Tax (Appeals), Ludhiana- 5 Ludhiana Principal Commissioner of Income Tax-1, Amritsar; Principal Commissioner of Income Tax-1, Chandigarh; Principal Commissioner of Income Tax-1, Jalandhar; Principal Commissioner of Income Tax-1, Ludhiana; Principal Commissioner of Income Tax, Panchkula; P....
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.... Tax (Appeals), Chennai-18 Chennai Principal Commissioner of Income Tax-1, Chennai; Principal Commissioner of Income Tax-3, Chennai; Principal Commissioner of Income Tax-4, Chennai; Principal Commissioner of Income Tax-8, Chennai Principal Commissioner of Income Tax-1, Madurai; Principal Commissioner of Income Tax-1, Coimbatore 39 Commissioner of Income Tax (Appeals), Chennai-19 Chennai Commissioner of Income Tax (Exemptions), Chennai 40 Commissioner of Income Tax (Appeals), Lucknow- 3 Lucknow Principal Commissioner of Income Tax, Allahabad; Principal Commissioner of Income Tax, Bareilly; Principal Commissioner of....
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