TMI BlogJurisdiction of Income tax Authorities u/s 120(1) and (2) of the Income-Tax Act, 1961 - powers and performance of the functions notified.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 conferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income Tax (International Taxation)-1, Mumbai All cases and related penalties 2. Commissioner of Income-tax (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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hattisgarh Region All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (International Taxation and Transfer pricing), Ahmedabad 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), 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 case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more grounds of appeal relate to Arm s length price under Chapter X of Income-tax Act, 1961 and related penalties 10. Commissioner of Income-tax (Appeals), Noida-2 Noida (i) All Principal Commissioners/ Commissioners of Income-tax of Uttar Pradesh(West) Region (ii) All Principal Commissioners/ Commissioners of Income-tax of Uttar Pradesh(East) Region All cases where order has been passed by a Transfer Pricing Officer under Commissioner 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ength price under Chapter X of Income-tax Act, 1961 and related penalties Commissioner of Income-tax (IT and TP), Hyderabad All cases and related penalties 13. Commissioner of Income-tax (Appeals), Bengaluru-12 Bengaluru i) All Principal Commissioners/ Commissioners of Income-tax of Karnataka and Goa Region ii) All Principal Commissioners/ Commissioners of Income-tax of Kerala Region All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer pricing)- 1, Bengaluru Commissioner of Income-tax (Transfer pricing)-2, Bengaluru and one or more grounds of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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