## Policy Analysis Report: Faceless Appeal Scheme, 2021 (Income Tax)
**1. Executive Summary:**
This report analyzes a notification issued by the Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, Government of India, concerning the Income Tax Act, 1961. The notification introduces the Faceless Appeal Scheme, 2021, aimed at facilitating e-appeal proceedings. This scheme supersedes an earlier notification (S.O. 3309E dated 25th September, 2020), establishing a framework for income tax appeals filed under section 246A or 248 of the Act, pending or instituted on or after December 29, 2021, to be conducted in a faceless manner. The key finding is the detailed list of Income-tax Authorities, their headquarters and jurisdictional powers defined by the board in paragraph 3 of the scheme.
**2. Introduction:**
This report provides an informative overview of the notification No. 141/2021, issued by the CBDT regarding the Faceless Appeal Scheme, 2021. The analysis is based solely on the provided text of the notification.
**3. Policy Overview:**
* This notification introduces a *new* policy, the Faceless Appeal Scheme, 2021.
* **Core Objective:** Based on the provided text, the core objective of the Faceless Appeal Scheme, 2021, is to facilitate the conduct of e-appeal proceedings under the Income Tax Act, 1961.
**4. Background and Rationale:**
As a new policy, the Faceless Appeal Scheme, 2021, likely addresses the need for increased efficiency, transparency, and accountability in the income tax appeal process. The term "Faceless" suggests a move towards minimizing direct interaction between taxpayers and tax authorities during the appeal process, potentially reducing opportunities for corruption and promoting a more standardized and objective assessment. The introduction of e-appeal proceedings would likely streamline the process, making it more convenient for taxpayers and potentially reducing processing times.
**5. Key Provisions / Changes:**
As this is a new policy, the following are the main provisions established:
* **Supersession of Previous Notification:** The notification explicitly supersedes the previous notification No. 81 of 2020, S.O. 3309E dated the 25th September, 2020. This indicates a refinement or complete overhaul of the previous appeal process.
* **Faceless Appeal Scheme Implementation:** The notification gives effect to the Faceless Appeal Scheme, 2021, established under subsections 6B and 6C of section 250 of the Income-tax Act.
* **Jurisdictional Authority:** The notification provides a detailed schedule listing Income-tax Authorities, their headquarters, and establishes them with jurisdictional authority to facilitate e-appeal proceedings. These authorities will exercise powers and perform functions as specified by the Board in paragraph 3 of the Scheme. The schedule includes the Income-tax Authority, and corresponding headquarters. For example, "Commissioner of Incometax Appeals Unit 1, Delhi" has its headquarters in "Delhi".
* **Scope of Appeals:** The Scheme applies to appeals filed under section 246A or 248 of the Act, pending or instituted on or after December 29, 2021.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders affected by this policy are:
* **Taxpayers:** Specifically, those who file appeals under section 246A or 248 of the Income Tax Act, 1961. This includes individuals, companies, and other entities subject to income tax.
* **Income Tax Authorities:** The Commissioners of Income Tax Appeals, located across various cities, who will now be responsible for conducting appeals in a faceless manner.
* **Tax Professionals:** Chartered accountants, tax lawyers, and other professionals who represent taxpayers in appeal proceedings.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Board of Direct Taxes (CBDT) is the primary responsible body, issuing the notification and directing the implementation of the Scheme. The Income-tax Authorities listed in the schedule will be directly involved in conducting the e-appeal proceedings.
* **Timelines/Procedures:** The notification specifies that the Scheme applies to appeals pending or instituted on or after December 29, 2021. The procedures for conducting e-appeal proceedings will likely be further detailed in the Faceless Appeal Scheme itself (Notification No. 139/2021, S.O. 5429E, dated December 28, 2021), referenced in the notification but not provided in this text.
**8. Expected Outcomes / Impact of Changes:**
Based on the provisions outlined in the text, the likely intended outcomes of the Faceless Appeal Scheme, 2021, include:
* **Increased Efficiency:** Streamlining the appeal process through electronic means and reducing the need for physical interactions.
* **Enhanced Transparency:** Minimizing direct contact between taxpayers and authorities, potentially leading to more objective and impartial decisions.
* **Reduced Opportunities for Corruption:** By removing face-to-face interactions, the scheme aims to reduce the potential for undue influence or bribery.
* **Improved Taxpayer Convenience:** Allowing taxpayers to file and manage their appeals remotely, potentially saving time and resources.
**9. Conclusion:**
The notification regarding the Faceless Appeal Scheme, 2021, represents a significant step towards modernizing and improving the income tax appeal process in India. By implementing a faceless and electronic system, the government aims to enhance efficiency, transparency, and taxpayer convenience while reducing opportunities for corruption. The successful implementation of this scheme will depend on the detailed procedures outlined in the referenced scheme and the effective functioning of the designated Income-tax Authorities. The scheme is significant as it impacts all income tax appeals filed under section 246A or 248 of the Income Tax Act, 1961.
Key Entities Referenced
Bareilly, Uttar Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Moradabad, Uttar Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Allahabad, Uttar Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Gorakhpur, Uttar Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Varanasi, Uttar Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Agra, Uttar Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Kanpur, Uttar Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Aligarh, Uttar Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Ghaziabad, Uttar Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Meerut, Uttar Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Muzaffarnagar, Uttar Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Noida, Uttar Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Dehradun, Uttarakhand: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Mumbai, Maharashtra: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Pune, Maharashtra: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Aurangabad, Maharashtra: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Nashik, Maharashtra: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Thane, Maharashtra: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Kolhapur, Maharashtra: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Nagpur, Maharashtra: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Ahmedabad, Gujarat: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Gandhinagar, Gujarat: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Jamnagar, Gujarat: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Rajkot, Gujarat: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Vadodara, Gujarat: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Surat, Gujarat: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Valsad, Gujarat: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Alwar, Rajasthan: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Jaipur, Rajasthan: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Ajmer, Rajasthan: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Kota, Rajasthan: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Udaipur, Rajasthan: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Bikaner, Rajasthan: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Jodhpur, Rajasthan: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Chennai, Tamil Nadu: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Puducherry, Puducherry: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Coimbatore, Tamil Nadu: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Madurai, Tamil Nadu: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Salem, Tamil Nadu: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Tiruchirappalli, Tamil Nadu: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Hyderabad, Telangana: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Rajahmundry, Andhra Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Visakhapatnam, Andhra Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Guntur, Andhra Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Kurnool, Andhra Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Tirupati, Andhra Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Vijayawada, Andhra Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Bengaluru, Karnataka: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Davanagere, Karnataka: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Gulbarga, Karnataka: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Mysore, Karnataka: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Belgaum, Karnataka: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Hubli, Karnataka: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Mangalore, Karnataka: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Panaji, Goa: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Kochi, Kerala: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Kozhikode, Kerala: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Thrissur, Kerala: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Kottayam, Kerala: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Thiruvananthapuram, Kerala: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Kolkata, West Bengal: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Siliguri, West Bengal: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Jalpaiguri, West Bengal: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Burdwan, West Bengal: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Durgapur, West Bengal: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Asansol, West Bengal: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Bhagalpur, Bihar: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Patna, Bihar: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Dhanbad, Jharkhand: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Hazaribagh, Jharkhand: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Jamshedpur, Jharkhand: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Ranchi, Jharkhand: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Guwahati, Assam: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Jorhat, Assam: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Dibrugarh, Assam: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Shillong, Meghalaya: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Bhubaneshwar, Odisha: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Cuttack, Odisha: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Sambalpur, Odisha: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Bilaspur, Chhattisgarh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Raipur, Chhattisgarh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Indore, Madhya Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Ujjain, Madhya Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Bhopal, Madhya Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Gwalior, Madhya Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Jabalpur, Madhya Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
section 120: Section 120 of the Incometax Act, 1961, grants powers to the government related to income tax.
section 250: Section 250 of the Incometax Act, 1961, is related to appeals process.
Notification No. 81: Refers to the principal notification dated 25th September, 2020 related to income tax appeals, which is being superseded by this notification, except for things already done.
S.O. 3309E: Notification number S.O. 3309E dated the 25th September, 2020, issued by the Department of Revenue, Ministry of Finance.
Notification No. 1392021: Notification Number 1392021 of Government of India in the Ministry of Finance, Department of Revenue, number S.O. 5429E, dated the 28th December, 2021
section 246A: Section of the Act related to appeals.
section 248: Section of the Act related to appeals.
Akhilesh Kumar Yadava: Dy. Secy. ITJ
Incometax Act, 1961: Refers to the Incometax Act, 1961 (43 of 1961), which is the primary legislation governing income tax in India.
Faceless Appeal Scheme 2020: A scheme related to income tax appeals, superseded by the current notification but with exceptions for actions already taken.
Faceless Appeal Scheme, 2021: The new scheme introduced under subsections 6B and 6C of section 250 of the Incometax Act, 1961 to facilitate e-appeals.
Central Board of Direct Taxes: A government body under the Department of Revenue, Ministry of Finance, responsible for directing income tax authorities.
Commissioner of Incometax Appeals: A category of income tax authorities responsible for handling income tax appeals. The notification lists numerous units with headquarters across various cities.
Delhi: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Amritsar, Punjab: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Bhatinda, Punjab: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Jammu, Jammu and Kashmir: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Srinagar, Jammu and Kashmir: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Palampur, Himachal Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Solan, Himachal Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Faridabad, Haryana: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Gurgaon, Haryana: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Hisar, Haryana: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Karnal, Haryana: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Panchkula, Haryana: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Rohtak, Haryana: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Jalandhar, Punjab: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Ludhiana, Punjab: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Patiala, Punjab: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Chandigarh, Chandigarh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Haldwani, Uttarakhand: Location of headquarters for multiple Commissioner of Incometax Appeals units.
Lucknow, Uttar Pradesh: Location of headquarters for multiple Commissioner of Incometax Appeals units.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-31122021-232280
xxxGIDHxxx
CG-DL-E-31122021-232280
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 5043] नई दिल्ली, बृहस्ट्प जतिार, दिसम्ब र 30, 2021/पौष 9, 1943
No. 5043] NEW DELHI, THURSDAY, DECEMBER 30, 2021/PAUSA 9, 1943
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 29 दिसम् बर, 2021
आयकर
का.आ. 5449(अ).—आयकर अजधजनयम, 1961(1961 का 43) (जिसे बाि म ें अजधजनयम के रूप म ें संिर्भडत
दकया गया) की धारा 120 की उपधारा (1) तथा (2) द्वारा प्रित्त िजियों का प्रयोग करते हुए तथा फेसलेस अपील स्ट्कीम,
2020 के अतं गतड भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की पूि ड की अजधसूचना संख्या 81/2020, दिनांक
25 जसतम्बर 2020, का.आ. 3309(अ), दिनांक 25 जसतम्बर, 2020 का अजधक्रमण करते हुये और फेसलेस अपील स्ट्कीम,
2021 (एतिमीन पश्चात जिसे स्ट्कीम िब्ि स े संिर्भडत दकया गया ह)ै को लागू करने के जलय े अजधजनयम की उपधारा (6ख)
और 6(ग) के अंतगडत जनर्मडत तथा भारत के रािपत्र, असाधारण, भाग-II, खण्ड-3, उपखण्ड-II म ें दिनांक 28 दिसम्बर,
2021 को भारत सरकार, जित्त मंत्रालय, रािस्ट्ि जिभाग की अजधसूचना स.ं 139/2021 के तहत प्रकाजित, फेसलेस अपील
स्ट्कीम, 2020 (जिसे बाि म ें स्ट्कीम के रूप म ें संिर्भडत दकया गया) को प्रभािी बनाने के जलए केन्द्रीय प्रत्यक्ष कर बोड ड (जिसे
बाि म ें बोडड के रूप म ें संिर्भडत दकया गया) एतद्द्वारा जनिेि िते ा ह ै दक नीच े अनुसूची के कॉलम (2) म ें जिजनर्िष्टड राष्ट्रीय
फेसलेस अपील केन्द्र (जिसे बाि म ें ‘एनएफएसी’ कहा गया) के आयकर प्राजधकारी जिनका मुख्यालय दिल्ली म ें ह,ै दिनांक
29 दिसम्बर, 2021 को अथिा इसके उपरान्द्त अजधजनयम की धारा 246क अथिा 248 के अतं गडत िाजखल लंजबत/िरूु की
गई अपीलों के संबंध म ें स्ट्कीम के पैरा 3 म ें बोड ड द्वारा यथा-जिजनर्िष्टड ऐस े प्रािेजिक क्षत्रे अथिा व्यजियों अथिा व्यजियों के
िगड अथिा आय अथिा आय के िग ड अथिा मामले अथिा मामले के िगड के संबंध म ें ई-अपील कायडिाजहयों के संचालन को
सुजिधािनक बनाने के जलए िजियों का प्रयोग करेंगे तथा काय ड करेंग,े नामत:-
7645 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
अनसु चू ी
क्रम स.ं आयकर प्राजधकारी मख्ु यालय
(1) (2) (3)
1. आयकर आयुि (अपील्स) यूजनट-1, दिल्ली दिल्ली
2. आयकर आयुि (अपील्स) यूजनट-2, दिल्ली दिल्ली
3. आयकर आयुि (अपील्स) यूजनट-3, दिल्ली दिल्ली
4. आयकर आयुि (अपील्स) यूजनट-4, दिल्ली दिल्ली
5. आयकर आयुि (अपील्स) यूजनट-5, दिल्ली दिल्ली
6. आयकर आयुि (अपील्स) यूजनट-6, दिल्ली दिल्ली
7. आयकर आयुि (अपील्स) यूजनट-7, दिल्ली दिल्ली
8. आयकर आयुि (अपील्स) यूजनट-8, दिल्ली दिल्ली
9. आयकर आयुि (अपील्स) यूजनट-9, दिल्ली दिल्ली
10. आयकर आयुि (अपील्स) यूजनट-10, दिल्ली दिल्ली
11. आयकर आयुि (अपील्स) यूजनट-11, दिल्ली दिल्ली
12. आयकर आयुि (अपील्स) यूजनट-12, दिल्ली दिल्ली
13. आयकर आयुि (अपील्स) यूजनट-13, दिल्ली दिल्ली
14. आयकर आयुि (अपील्स) यूजनट-14, दिल्ली दिल्ली
15. आयकर आयुि (अपील्स) यूजनट-15, दिल्ली दिल्ली
16. आयकर आयुि (अपील्स) यूजनट-16, दिल्ली दिल्ली
17. आयकर आयुि (अपील्स) यूजनट-17, दिल्ली दिल्ली
18. आयकर आयुि (अपील्स) यूजनट-18, दिल्ली दिल्ली
19. आयकर आयुि (अपील्स) यूजनट-19, दिल्ली दिल्ली
20. आयकर आयुि (अपील्स) यूजनट-20, दिल्ली दिल्ली
21. आयकर आयुि (अपील्स) यूजनट-21, दिल्ली दिल्ली
22. आयकर आयुि (अपील्स) यूजनट-22, दिल्ली दिल्ली
23. आयकर आयुि (अपील्स) यूजनट-23, दिल्ली दिल्ली
24. आयकर आयुि (अपील्स) यूजनट-24, दिल्ली दिल्ली
25. आयकर आयुि (अपील्स) यूजनट-25, दिल्ली दिल्ली
26. आयकर आयुि (अपील्स) यूजनट-26, दिल्ली दिल्ली
27. आयकर आयुि (अपील्स) यूजनट-27, दिल्ली दिल्ली
28. आयकर आयुि (अपील्स) यूजनट-28, दिल्ली दिल्ली
29. आयकर आयुि (अपील्स) यूजनट-29, दिल्ली दिल्ली
30. आयकर आयुि (अपील्स) यूजनट-30, दिल्ली दिल्ली
31. आयकर आयुि (अपील्स) यूजनट-31, दिल्ली दिल्ली
32. आयकर आयुि (अपील्स) यूजनट-1, अमृतसर अमृतसर
33. आयकर आयुि (अपील्स) यूजनट-2, अमृतसर अमृतसर
34. आयकर आयुि (अपील्स) यूजनट-1, भटटंडा भटटंडा
35. आयकर आयुि (अपील्स) यूजनट-1, िम्मू िम्मू
36. आयकर आयुि (अपील्स) यूजनट-1, श्रीनगर श्रीनगर[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
37. आयकर आयुि (अपील्स) यूजनट-1, पालमपुर पालमपुर
38. आयकर आयुि (अपील्स) यूजनट-1, जिमला सोलन
39. आयकर आयुि (अपील्स) यूजनट-1, फरीिाबाि फरीिाबाि
40. आयकर आयुि (अपील्स) यूजनट-1, गुड़गांि गुड़गांि
41. आयकर आयुि (अपील्स) यूजनट-2, गुड़गांि गुड़गांि
42. आयकर आयुि (अपील्स) यूजनट-1, जहसार जहसार
43. आयकर आयुि (अपील्स) यूजनट-1, करनाल करनाल
44. आयकर आयुि (अपील्स) यूजनट-1, पंचकुला पंचकुला
45. आयकर आयुि (अपील्स) यूजनट-1, रोहतक रोहतक
46. आयकर आयुि (अपील्स) यूजनट-1, िलंधर िलंधर
47. आयकर आयुि (अपील्स) यूजनट-2, िलंधर िलंधर
48. आयकर आयुि (अपील्स) यूजनट-1, लुजधयाना लुजधयाना
49. आयकर आयुि (अपील्स) यूजनट-2, लुजधयाना लुजधयाना
50. आयकर आयुि (अपील्स) यूजनट-3, लुजधयाना लुजधयाना
51. आयकर आयुि (अपील्स) यूजनट-4, लुजधयाना लुजधयाना
52. आयकर आयुि (अपील्स) यूजनट-1, पटटयाला पटटयाला
53. आयकर आयुि (अपील्स) यूजनट-1, चंडीगढ़ चंडीगढ़
54. आयकर आयुि (अपील्स) यूजनट-2, चंडीगढ़ चंडीगढ़
55. आयकर आयुि (अपील्स) यूजनट-1, हल्द्वानी हल्द्वानी
56. आयकर आयुि (अपील्स) यूजनट-1, लखनऊ लखनऊ
57. आयकर आयुि (अपील्स) यूजनट-2, लखनऊ लखनऊ
58. आयकर आयुि (अपील्स) यूजनट-1, बरेली बरेली
59. आयकर आयुि (अपील्स) यूजनट-1, मुरािाबाि मुरािाबाि
60. आयकर आयुि (अपील्स) यूजनट-1, इलाहाबाि इलाहाबाि
61. आयकर आयुि (अपील्स) यूजनट-1, गोरखपुर गोरखपुर
62. आयकर आयुि (अपील्स) यूजनट-1, िाराणसी िाराणसी
63. आयकर आयुि (अपील्स) यूजनट-1, आगरा आगरा
64. आयकर आयुि (अपील्स) यूजनट-2, आगरा आगरा
65. आयकर आयुि (अपील्स) यूजनट-1, कानपुर कानपुर
66. आयकर आयुि (अपील्स) यूजनट-2, कानपुर कानपुर
67. आयकर आयुि (अपील्स) यूजनट-3, कानपुर कानपुर
68. आयकर आयुि (अपील्स) यूजनट-1, अलीगढ़ अलीगढ़
69. आयकर आयुि (अपील्स) यूजनट-1, गाजियाबाि गाजियाबाि
70. आयकर आयुि (अपील्स) यूजनट-1, मेरठ मेरठ
71. आयकर आयुि (अपील्स) यूजनट-1, मुिफ्फरनगर मुिफ्फरनगर
72. आयकर आयुि (अपील्स) यूजनट-1, नोएडा नोएडा
73. आयकर आयुि (अपील्स) यूजनट-1, िहे रािनू िहे रािनू
74. आयकर आयुि (अपील्स) यूजनट-1, मुंबई मुंबई
75. आयकर आयुि (अपील्स) यूजनट-2, मुंबई मुंबई
76. आयकर आयुि (अपील्स) यूजनट-3, मुंबई मुंबई4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
77. आयकर आयुि (अपील्स) यूजनट-4, मुंबई मुंबई
78. आयकर आयुि (अपील्स) यूजनट-5, मुंबई मुंबई
79. आयकर आयुि (अपील्स) यूजनट-6, मुंबई मुंबई
80. आयकर आयुि (अपील्स) यूजनट-7, मुंबई मुंबई
81. आयकर आयुि (अपील्स) यूजनट-8, मुंबई मुंबई
82. आयकर आयुि (अपील्स) यूजनट-9, मुंबई मुंबई
83. आयकर आयुि (अपील्स) यूजनट-10, मुंबई मुंबई
84. आयकर आयुि (अपील्स) यूजनट-11, मुंबई मुंबई
85. आयकर आयुि (अपील्स) यूजनट-12, मुंबई मुंबई
86. आयकर आयुि (अपील्स) यूजनट-13, मुंबई मुंबई
87. आयकर आयुि (अपील्स) यूजनट-14, मुंबई मुंबई
88. आयकर आयुि (अपील्स) यूजनट-15, मुंबई मुंबई
89. आयकर आयुि (अपील्स) यूजनट-16, मुंबई मुंबई
90. आयकर आयुि (अपील्स) यूजनट-17, मुंबई मुंबई
91. आयकर आयुि (अपील्स) यूजनट-18, मुंबई मुंबई
92. आयकर आयुि (अपील्स) यूजनट-19, मुंबई मुंबई
93. आयकर आयुि (अपील्स) यूजनट-20, मुंबई मुंबई
94. आयकर आयुि (अपील्स) यूजनट-21, मुंबई मुंबई
95. आयकर आयुि (अपील्स) यूजनट-22, मुंबई मुंबई
96. आयकर आयुि (अपील्स) यूजनट-23, मुंबई मुंबई
97. आयकर आयुि (अपील्स) यूजनट-24, मुंबई मुंबई
98. आयकर आयुि (अपील्स) यूजनट-25, मुंबई मुंबई
99. आयकर आयुि (अपील्स) यूजनट-26, मुंबई मुंबई
100. आयक र आयुि (अपील्स) यूजनट-27, मुंबई मुंबई
101. आयक र आयुि (अपील्स) यूजनट-28, मुंबई मुंबई
102. आयक र आयुि (अपील्स) यूजनट-29, मुंबई मुंबई
103. आयक र आयुि (अपील्स) यूजनट-30, मुंबई मुंबई
104. आयक र आयुि (अपील्स) यूजनट-31, मुंबई मुंबई
105. आयक र आयुि (अपील्स) यूजनट-32, मुंबई मुंबई
106. आयक र आयुि (अपील्स) यूजनट-33, मुंबई मुंबई
107. आयक र आयुि (अपील्स) यूजनट-34, मुंबई मुंबई
108. आयक र आयुि (अपील्स) यूजनट-35, मुंबई मुंबई
109. आयक र आयुि (अपील्स) यूजनट-36, मुंबई मुंबई
110. आयक र आयुि (अपील्स) यूजनट-37, मुंबई मुंबई
111. आयक र आयुि (अपील्स) यूजनट-38, मुंबई मुंबई
112. आयक र आयुि (अपील्स) यूजनट-39, मुंबई मुंबई
113. आयक र आयुि (अपील्स) यूजनट-40, मुंबई मुंबई
114. आयक र आयुि (अपील्स) यूजनट-41, मुंबई मुंबई
115. आयक र आयुि (अपील्स) यूजनट-42, मुंबई मुंबई
116. आयक र आयुि (अपील्स) यूजनट-43, मुंबई मुंबई[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5
117. आयक र आयुि (अपील्स) यूजनट-44, मुंबई मुंबई
118. आयक र आयुि (अपील्स) यूजनट-45, मुंबई मुंबई
119. आयक र आयुि (अपील्स) यूजनट-46, मुंबई मुंबई
120. आयक र आयुि (अपील्स) यूजनट-1, पुणे पुणे
121. आयक र आयुि (अपील्स) यूजनट-2, पुणे पुणे
122. आयक र आयुि (अपील्स) यूजनट-3, पुणे पुणे
123. आयक र आयुि (अपील्स) यूजनट-4, पुणे पुणे
124. आयक र आयुि (अपील्स) यूजनट-5,पुणे पुणे
125. आयक र आयुि (अपील्स) यूजनट-6, पुणे पुणे
126. आयक र आयुि (अपील्स) यूजनट-7, पुणे पुणे
127. आयक र आयुि (अपील्स) यूजनट-8, पुणे पुणे
128. आयक र आयुि (अपील्स) यूजनट-9, पुणे पुणे
129. आयक र आयुि (अपील्स) यूजनट-10, पुणे पुणे
130. आयक र आयुि (अपील्स) यूजनट-1, औरंगाबाि औरंगाबाि
131. आयक र आयुि (अपील्स) यूजनट-2, औरंगाबाि औरंगाबाि
132. आयक र आयुि (अपील्स) यूजनट-1, नाजिक नाजिक
133. आयक र आयुि (अपील्स) यूजनट-2, नाजिक नाजिक
134. आयक र आयुि (अपील्स) यूजनट-3, नाजिक नाजिक
135. आयक र आयुि (अपील्स) यूजनट-1, ठाणे ठाणे
136. आयक र आयुि (अपील्स) यूजनट-2, ठाणे ठाणे
137. आयक र आयुि (अपील्स) यूजनट-3, ठाणे ठाणे
138. आयक र आयुि (अपील्स) यूजनट-1, कोल्हापूर कोल्हापूर
139. आयक र आयुि (अपील्स) यूजनट-2, कोल्हापूर कोल्हापूर
140. आयक र आयुि (अपील्स) यूजनट-1, नागपुर नागपुर
141. आयक र आयुि (अपील्स) यूजनट-2, नागपुर नागपुर
142. आयक र आयुि (अपील्स) यूजनट-1, अहमिाबाि अहमिाबाि
143. आयक र आयुि (अपील्स) यूजनट-2, अहमिाबाि अहमिाबाि
144. आयक र आयुि (अपील्स) यूजनट-3, अहमिाबाि अहमिाबाि
145. आयक र आयुि (अपील्स) यूजनट-4, अहमिाबाि अहमिाबाि
146. आयक र आयुि (अपील्स) यूजनट-5, अहमिाबाि अहमिाबाि
147. आयक र आयुि (अपील्स) यूजनट-6, अहमिाबाि अहमिाबाि
148. आयक र आयुि (अपील्स) यूजनट-7, अहमिाबाि अहमिाबाि
149. आयक र आयुि (अपील्स) यूजनट-8, अहमिाबाि अहमिाबाि
150. आयक र आयुि (अपील्स) यूजनट-9, अहमिाबाि अहमिाबाि
151. आयक र आयुि (अपील्स) यूजनट-10, अहमिाबाि अहमिाबाि
152. आयक र आयुि (अपील्स) यूजनट-1, गांधीनगर अहमिाबाि
153. आयक र आयुि (अपील्स) यूजनट-1, िामनगर िामनगर
154. आयक र आयुि (अपील्स) यूजनट-1, रािकोट रािकोट
155. आयक र आयुि (अपील्स) यूजनट-2 रािकोट रािकोट
156. आयक र आयुि (अपील्स) यूजनट-3, रािकोट रािकोट6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
157. आयक र आयुि (अपील्स) यूजनट-1, िड़ोिरा िड़ोिरा
158. आयक र आयुि (अपील्स) यूजनट-2, िड़ोिरा िड़ोिरा
159. आयक र आयुि (अपील्स) यूजनट-3, िड़ोिरा िड़ोिरा
160. आयक र आयुि (अपील्स) यूजनट-4, िड़ोिरा िड़ोिरा
161. आयक र आयुि (अपील्स) यूजनट-5, िड़ोिरा िड़ोिरा
162. आयक र आयुि (अपील्स) यूजनट-1, सूरत सूरत
163. आयक र आयुि (अपील्स) यूजनट-2, सूरत सूरत
164. आयक र आयुि (अपील्स) यूजनट-3, सूरत सूरत
165. आयक र आयुि (अपील्स) यूजनट-1, िलसाड िलसाड
166. आयक र आयुि (अपील्स) यूजनट-1, अलिर अलिर
167. आयक र आयुि (अपील्स) यूजनट-1, ियपुर ियपुर
168. आयक र आयुि (अपील्स) यूजनट-2, ियपुर ियपुर
169. आयक र आयुि (अपील्स) यूजनट-3, ियपुर ियपुर
170. आयक र आयुि (अपील्स) यूजनट-1, अिमेर अिमेर
171. आयक र आयुि (अपील्स) यूजनट-1, कोटा कोटा
172. आयक र आयुि (अपील्स) यूजनट-1, उियपुर उियपुर
173. आयक र आयुि (अपील्स) यूजनट-1, जबकानेर जबकानेर
174. आयक र आयुि (अपील्स) यूजनट-1, िोधपुर िोधपुर
175. आयक र आयुि (अपील्स) यूजनट-2, िोधपुर िोधपुर
176. आयक र आयुि (अपील्स) यूजनट-1, चेन्नई चेन्नई
177. आयक र आयुि (अपील्स) यूजनट-2, चेन्नई चेन्नई
178. आयक र आयुि (अपील्स) यूजनट-3, चेन्नई चेन्नई
179. आयक र आयुि (अपील्स) यूजनट-4, चेन्नई चेन्नई
180. आयक र आयुि (अपील्स) यूजनट-5, चेन्नई चेन्नई
181. आयक र आयुि (अपील्स) यूजनट-6, चेन्नई चेन्नई
182. आयक र आयुि (अपील्स) यूजनट-7, चेन्नई चेन्नई
183. आयक र आयुि (अपील्स) यूजनट-8, चेन्नई चेन्नई
184. आयक र आयुि (अपील्स) यूजनट-9, चेन्नई चेन्नई
185. आयक र आयुि (अपील्स) यूजनट-10, चेन्नई चेन्नई
186. आयक र आयुि (अपील्स) यूजनट-11, चेन्नई चेन्नई
187. आयक र आयुि (अपील्स) यूजनट-12, चेन्नई चेन्नई
188. आयक र आयुि (अपील्स) यूजनट-13, चेन्नई चेन्नई
189. आयक र आयुि (अपील्स) यूजनट-14, चेन्नई चेन्नई
190. आयक र आयुि (अपील्स) यूजनट-15, चेन्नई चेन्नई
191. आयक र आयुि (अपील्स) यूजनट-16, चेन्नई चेन्नई
192. आयक र आयुि (अपील्स) यूजनट-1, पुड्डुचेरी चेन्नई
193. आयक र आयुि (अपील्स) यूजनट-1, कोयंबटूर कोयंबटूर
194. आयक र आयुि (अपील्स) यूजनट-2, कोयंबटूर कोयंबटूर
195. आयक र आयुि (अपील्स) यूजनट-3, कोयंबटूर कोयंबटूर
196. आयक र आयुि (अपील्स) यूजनट-1, मिरु ै मिरु ै[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 7
197. आयक र आयुि (अपील्स) यूजनट-2, मिरु ै मिरु ै
198. आयक र आयुि (अपील्स) यूजनट-1, सलेम सलेम
199. आयक र आयुि (अपील्स) यूजनट-1, Trichy जतरुजचरापल्ली
200. आयक र आयुि (अपील्स) यूजनट-1, हिै राबाि हिै राबाि
201. आयक र आयुि (अपील्स) यूजनट-2, हिै राबाि हिै राबाि
202. आयक र आयुि (अपील्स) यूजनट-3, हिै राबाि हिै राबाि
203. आयक र आयुि (अपील्स) यूजनट-4, हिै राबाि हिै राबाि
204. आयक र आयुि (अपील्स) यूजनट-5, हिै राबाि हिै राबाि
205. आयक र आयुि (अपील्स) यूजनट-6, हिै राबाि हिै राबाि
206. आयक र आयुि (अपील्स) यूजनट-7, हिै राबाि हिै राबाि
207. आयक र आयुि (अपील्स) यूजनट-8, हिै राबाि हिै राबाि
208. आयक र आयुि (अपील्स) यूजनट-9, हिै राबाि हिै राबाि
209. आयक र आयुि (अपील्स) यूजनट-1, रािामुन्द्िरी रािामुन्द्िरी
210. आयक र आयुि (अपील्स) यूजनट-1, जििाखापटनम जििाखापटनम
211. आयक र आयुि (अपील्स) यूजनट-2, जििाखापटनम जििाखापटनम
212. आयक र आयुि (अपील्स) यूजनट-1, गुन्द्टूर गुन्द्टूर
213. आयक र आयुि (अपील्स) यूजनट-2, गुन्द्टूर गुन्द्टूर
214. आयक र आयुि (अपील्स) यूजनट-1, कुनूडल कुनूडल
215. आयक र आयुि (अपील्स) यूजनट-1, जतरुपजत जतरुपजत
216. आयक र आयुि (अपील्स) यूजनट-1, जिियिाड़ा जिियिाड़ा
217. आयक र आयुि (अपील्स) यूजनट-1, बेंगालुरु बेंगालुरु
218. आयक र आयुि (अपील्स) यूजनट-2, बेंगालुरु बेंगालुरु
219. आयक र आयुि (अपील्स) यूजनट-3, बेंगालुरु बेंगालुरु
220. आयक र आयुि (अपील्स) यूजनट-4, बेंगालुरु बेंगालुरु
221. आयक र आयुि (अपील्स) यूजनट-5, बेंगालुरु बेंगालुरु
222. आयक र आयुि (अपील्स) यूजनट-6, बेंगालुरु बेंगालुरु
223. आयक र आयुि (अपील्स) यूजनट-7, बेंगालुरु बेंगालुरु
224. आयक र आयुि (अपील्स) यूजनट-8, बेंगालुरु बेंगालुरु
225. आयक र आयुि (अपील्स) यूजनट-9, बेंगालुरु बेंगालुरु
226. आयक र आयुि (अपील्स) यूजनट-10, बेंगालुरु बेंगालुरु
227. आयक र आयुि (अपील्स) यूजनट-11, बेंगालुरु बेंगालुरु
228. आयक र आयुि (अपील्स) यूजनट-1, िािणगेरे िािणगेरे
229. आयक र आयुि (अपील्स) यूजनट-1, गुलबगाड गुलबगाड
230. आयक र आयुि (अपील्स) यूजनट-1, मैसूर मैसूर
231. आयक र आयुि (अपील्स) यूजनट-1, बेलगांि बेलगांि
232. आयक र आयुि (अपील्स) यूजनट-1, हुबली हुबली
233. आयक र आयुि (अपील्स) यूजनट-1,मंगलोर मंगलोर
234. आयक र आयुि (अपील्स) यूजनट-1, पणिी पणिी
235. आयक र आयुि (अपील्स) यूजनट-1, कोजि कोजि
236. आयक र आयुि (अपील्स) यूजनट-2, कोजि कोजि8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
237. आयक र आयुि (अपील्स) यूजनट-1, कोजिकोड कोजिकोड
238. आयक र आयुि (अपील्स) यूजनट-1, जत्रसुर जत्रसुर
239. आयक र आयुि (अपील्स) यूजनट-1, कोट्टायम कोट्टायम
240. आयक र आयुि (अपील्स) यूजनट-1, जतरुिन्द्तपुरम जतरुिन्द्तपुरम
241. आयक र आयुि (अपील्स) यूजनट-1, कोलकाता कोलकाता
242. आयक र आयुि (अपील्स) यूजनट-2, कोलकाता कोलकाता
243. आयक र आयुि (अपील्स) यूजनट-3, कोलकाता कोलकाता
244. आयक र आयुि (अपील्स) यूजनट-4, कोलकाता कोलकाता
245. आयक र आयुि (अपील्स) यूजनट-5, कोलकाता कोलकाता
246. आयक र आयुि (अपील्स) यूजनट-6, कोलकाता कोलकाता
247. आयक र आयुि (अपील्स) यूजनट-7, कोलकाता कोलकाता
248. आयक र आयुि (अपील्स) यूजनट-8, कोलकाता कोलकाता
249. आयक र आयुि (अपील्स) यूजनट-9, कोलकाता कोलकाता
250. आयक र आयुि (अपील्स) यूजनट-10, कोलकाता कोलकाता
251. आयक र आयुि (अपील्स) यूजनट-11, कोलकाता कोलकाता
252. आयक र आयुि (अपील्स) यूजनट-12, कोलकाता कोलकाता
253. आयक र आयुि (अपील्स) यूजनट-13, कोलकाता कोलकाता
254. आयक र आयुि (अपील्स) यूजनट-14, कोलकाता कोलकाता
255. आयक र आयुि (अपील्स) यूजनट-15, कोलकाता कोलकाता
256. आयक र आयुि (अपील्स) यूजनट-16, कोलकाता कोलकाता
257. आयक र आयुि (अपील्स) यूजनट-17, कोलकाता कोलकाता
258. आयक र आयुि (अपील्स) यूजनट-18, कोलकाता कोलकाता
259. आयक र आयुि (अपील्स) यूजनट-19, कोलकाता कोलकाता
260. आयक र आयुि (अपील्स) यूजनट-20, कोलकाता कोलकाता
261. आयक र आयुि (अपील्स) यूजनट-21, कोलकाता कोलकाता
262. आयक र आयुि (अपील्स) यूजनट-22, कोलकाता कोलकाता
263. आयक र आयुि (अपील्स) यूजनट-1, जसलीगुड़ी जसलीगुड़ी
264. आयक र आयुि (अपील्स) यूजनट-1, िलपाईगुड़ी िलपाईगुड़ी
265. आयक र आयुि (अपील्स) यूजनट-1, बििड ान बििड ान
266. आयक र आयुि (अपील्स) यूजनट-1, िगु ाडपुर िगु ाडपुर
267. आयक र आयुि (अपील्स) यूजनट-1, आसनसोल आसनसोल
268. आयक र आयुि (अपील्स) यूजनट-1, भागलपुर भागलपुर
269. आयक र आयुि (अपील्स) यूजनट-1, पटना पटना
270. आयक र आयुि (अपील्स) यूजनट-2, पटना पटना
271. आयक र आयुि (अपील्स) यूजनट-1, धनबाि धनबाि
272. आयक र आयुि (अपील्स) यूजनट-1, हिारीबाग हिारीबाग
273. आयक र आयुि (अपील्स) यूजनट-1, िमिेिपुर िमिेिपुर
274. आयक र आयुि (अपील्स) यूजनट-1, रांची रांची
275. आयक र आयुि (अपील्स) यूजनट-1, गुिाहाटी गुिाहाटी
276. आयक र आयुि (अपील्स) यूजनट-2, गुिाहाटी गुिाहाटी[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 9
277. आयक र आयुि (अपील्स) यूजनट-1, िोरहट िोरहट
278. आयक र आयुि (अपील्स) यूजनट-1, जडब्रुगढ़ जडब्रगु ढ़
279. आयक र आयुि (अपील्स) यूजनट-1, िीलोंग िीलोंग
280. आयक र आयुि (अपील्स) यूजनट-1, भुिनेश्वर भुिनेश्वर
281. आयक र आयुि (अपील्स) यूजनट-1, कटक कटक
282. आयक र आयुि (अपील्स) यूजनट-1, सम्बलपुर सम्बलपुर
283. आयक र आयुि (अपील्स) यूजनट-1, जबलासपुर जबलासपुर
284. आयक र आयुि (अपील्स) यूजनट-1, रायपुर रायपुर
285. आयक र आयुि (अपील्स) यूजनट-2, रायपुर रायपुर
286. आयक र आयुि (अपील्स) यूजनट-1, इंिौर इंिौर
287. आयक र आयुि (अपील्स) यूजनट-2, इंिौर इंिौर
288. आयक र आयुि (अपील्स) यूजनट-3, इंिौर इंिौर
289. आयक र आयुि (अपील्स) यूजनट-1, उज्जैन उज्जैन
290. आयक र आयुि (अपील्स) यूजनट-1, भोपाल भोपाल
291. आयक र आयुि (अपील्स) यूजनट-2, भोपाल भोपाल
292. आयक र आयुि (अपील्स) यूजनट-1, ग्िाजलयर ग्िाजलयर
293. आयक र आयुि (अपील्स) यूजनट-1, िबलपुर िबलपुर
2. यह अजधसूचना 29 दिसम्बर, 2021 स ेलागू होगी।
[अजधसूचना स.ं 141/2021/F. No. 279/Misc./66/2014-SO-ITJ(Pt.1)]
अजखलेि कुमार यािि, उप-सजचि (ITJ)
नोट : प्रधान अजधसूचना संख्या 81 को दिनांक 25 जसतंबर, 2020 को भारत के रािपत्र (असाधारण) के भाग II, खंड
3, उप-खंड (ii) में प्रकाजित दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th December, 2021
INCOME TAX
S.O. 5449(E).—In exercise of powers conferred by sub-sections (1) and (2) of section 120 of the
Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act) and in supersession of the
notification No. 81 of 2020 of Government of India in the Ministry of Finance, Department of Revenue,
number S.O. 3309(E) dated the 25th September, 2020 under the Faceless Appeal Scheme 2020, (except as
respects things done or omitted to be done before such supersession) and to give effect to the Faceless
Appeal Scheme, 2021 (hereinafter referred to as the Scheme) made under sub-section (6B) and 6(C) of
section 250 of the Act and published vide Notification No. 139/2021 of Government of India in the
Ministry of Finance, Department of Revenue, number S.O. 5429(E), dated the 28th December, 2021 in the
Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), the Central Board of Direct Taxes
(hereinafter referred to as the Board) hereby directs that the following Income-tax authorities as specified in
column (2) of the Schedule below, having their headquarters at the places mentioned in column (3) of the
said Schedule, shall exercise the powers and perform functions, in order to facilitate the conduct of e-appeal
Proceedings, in respect of such territorial area or persons or class of persons or incomes or class of incomes
or cases or class of cases as specified by the Board in paragraph 3 of the Scheme, with respect to appeals
filed under section 246A or 248 of the Act, pending or instituted on or after 29th December, 2021,
namely :-10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
SCHEDULE
S. No Income-tax Authority Headquarters
(1) (2) (3)
1. Commissioner of Income-tax (Appeals) Unit-1, Delhi Delhi
2. Commissioner of Income-tax (Appeals) Unit-2, Delhi Delhi
3. Commissioner of Income-tax (Appeals) Unit-3, Delhi Delhi
4. Commissioner of Income-tax (Appeals) Unit-4, Delhi Delhi
5. Commissioner of Income-tax (Appeals) Unit-5, Delhi Delhi
6. Commissioner of Income-tax (Appeals) Unit-6, Delhi Delhi
7. Commissioner of Income-tax (Appeals) Unit-7, Delhi Delhi
8. Commissioner of Income-tax (Appeals) Unit-8, Delhi Delhi
9. Commissioner of Income-tax (Appeals) Unit-9, Delhi Delhi
10. Commissioner of Income-tax (Appeals) Unit-10, Delhi Delhi
11. Commissioner of Income-tax (Appeals) Unit-11, Delhi Delhi
12. Commissioner of Income-tax (Appeals) Unit-12, Delhi Delhi
13. Commissioner of Income-tax (Appeals) Unit-13, Delhi Delhi
14. Commissioner of Income-tax (Appeals) Unit-14, Delhi Delhi
15. Commissioner of Income-tax (Appeals) Unit-15, Delhi Delhi
16. Commissioner of Income-tax (Appeals) Unit-16, Delhi Delhi
17. Commissioner of Income-tax (Appeals) Unit-17, Delhi Delhi
18. Commissioner of Income-tax (Appeals) Unit-18, Delhi Delhi
19. Commissioner of Income-tax (Appeals) Unit-19, Delhi Delhi
20. Commissioner of Income-tax (Appeals) Unit-20, Delhi Delhi
21. Commissioner of Income-tax (Appeals) Unit-21, Delhi Delhi
22. Commissioner of Income-tax (Appeals) Unit-22, Delhi Delhi
23. Commissioner of Income-tax (Appeals) Unit-23, Delhi Delhi
24. Commissioner of Income-tax (Appeals) Unit-24, Delhi Delhi
25. Commissioner of Income-tax (Appeals) Unit-25, Delhi Delhi
26. Commissioner of Income-tax (Appeals) Unit-26, Delhi Delhi
27. Commissioner of Income-tax (Appeals) Unit-27, Delhi Delhi
28. Commissioner of Income-tax (Appeals) Unit-28, Delhi Delhi
29. Commissioner of Income-tax (Appeals) Unit-29, Delhi Delhi
30. Commissioner of Income-tax (Appeals) Unit-30, Delhi Delhi
31. Commissioner of Income-tax (Appeals) Unit-31, Delhi Delhi
32. Commissioner of Income-tax (Appeals) Unit-1, Amritsar Amritsar
33. Commissioner of Income-tax (Appeals) Unit-2, Amritsar Amritsar
34. Commissioner of Income-tax (Appeals) Unit-1, Bhatinda Bhatinda
35. Commissioner of Income-tax (Appeals) Unit-1, Jammu Jammu
36. Commissioner of Income-tax (Appeals) Unit-1, Srinagar Srinagar
37. Commissioner of Income-tax (Appeals) Unit-1, Palampur Palampur
38. Commissioner of Income-tax (Appeals) Unit-1, Shimla Solan
39. Commissioner of Income-tax (Appeals) Unit-1, Faridabad Faridabad
40. Commissioner of Income-tax (Appeals) Unit-1, Gurgaon Gurgaon
41. Commissioner of Income-tax (Appeals) Unit-2, Gurgaon Gurgaon[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 11
42. Commissioner of Income-tax (Appeals) Unit-1, Hisar Hisar
43. Commissioner of Income-tax (Appeals) Unit-1, Karnal Karnal
44. Commissioner of Income-tax (Appeals) Unit-1, Panchkula Panchkula
45. Commissioner of Income-tax (Appeals) Unit-1, Rohtak Rohtak
46. Commissioner of Income-tax (Appeals) Unit-1, Jalandhar Jalandhar
47. Commissioner of Income-tax (Appeals) Unit-2, Jalandhar Jalandhar
48. Commissioner of Income-tax (Appeals) Unit-1, Ludhiana Ludhiana
49. Commissioner of Income-tax (Appeals) Unit-2, Ludhiana Ludhiana
50. Commissioner of Income-tax (Appeals) Unit-3, Ludhiana Ludhiana
51. Commissioner of Income-tax (Appeals) Unit-4, Ludhiana Ludhiana
52. Commissioner of Income-tax (Appeals) Unit-1, Patiala Patiala
53. Commissioner of Income-tax (Appeals) Unit-1, Chandigarh Chandigarh
54. Commissioner of Income-tax (Appeals) Unit-2, Chandigarh Chandigarh
55. Commissioner of Income-tax (Appeals) Unit-1, Haldwani Haldwani
56. Commissioner of Income-tax (Appeals) Unit-1, Lucknow Lucknow
57. Commissioner of Income-tax (Appeals) Unit-2, Lucknow Lucknow
58. Commissioner of Income-tax (Appeals) Unit-1, Bareilly Bareilly
59. Commissioner of Income-tax (Appeals) Unit-1, Moradabad Moradabad
60. Commissioner of Income-tax (Appeals) Unit-1, Allahabad Allahabad
61. Commissioner of Income-tax (Appeals) Unit-1, Gorakhpur Gorakhpur
62. Commissioner of Income-tax (Appeals) Unit-1, Varanasi Varanasi
63. Commissioner of Income-tax (Appeals) Unit-1, Agra Agra
64. Commissioner of Income-tax (Appeals) Unit-2, Agra Agra
65. Commissioner of Income-tax (Appeals) Unit-1, Kanpur Kanpur
66. Commissioner of Income-tax (Appeals) Unit-2, Kanpur Kanpur
67. Commissioner of Income-tax (Appeals) Unit-3, Kanpur Kanpur
68. Commissioner of Income-tax (Appeals) Unit-1, Aligarh Aligarh
69. Commissioner of Income-tax (Appeals) Unit-1, Ghaziabad Ghaziabad
70. Commissioner of Income-tax (Appeals) Unit-1, Meerut Meerut
71. Commissioner of Income-tax (Appeals) Unit-1, Muzaffarnagar Muzaffarnagar
72. Commissioner of Income-tax (Appeals) Unit-1, Noida Noida
73. Commissioner of Income-tax (Appeals) Unit-1, Dehradun Dehradun
74. Commissioner of Income-tax (Appeals) Unit-1, Mumbai Mumbai
75. Commissioner of Income-tax (Appeals) Unit-2, Mumbai Mumbai
76. Commissioner of Income-tax (Appeals) Unit-3, Mumbai Mumbai
77. Commissioner of Income-tax (Appeals) Unit-4, Mumbai Mumbai
78. Commissioner of Income-tax (Appeals) Unit-5, Mumbai Mumbai
79. Commissioner of Income-tax (Appeals) Unit-6, Mumbai Mumbai
80. Commissioner of Income-tax (Appeals) Unit-7, Mumbai Mumbai
81. Commissioner of Income-tax (Appeals) Unit-8, Mumbai Mumbai
82. Commissioner of Income-tax (Appeals) Unit-9, Mumbai Mumbai
83. Commissioner of Income-tax (Appeals) Unit-10, Mumbai Mumbai
84. Commissioner of Income-tax (Appeals) Unit-11, Mumbai Mumbai
85. Commissioner of Income-tax (Appeals) Unit-12, Mumbai Mumbai12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
86. Commissioner of Income-tax (Appeals) Unit-13, Mumbai Mumbai
87. Commissioner of Income-tax (Appeals) Unit-14, Mumbai Mumbai
88. Commissioner of Income-tax (Appeals) Unit-15, Mumbai Mumbai
89. Commissioner of Income-tax (Appeals) Unit-16, Mumbai Mumbai
90. Commissioner of Income-tax (Appeals) Unit-17, Mumbai Mumbai
91. Commissioner of Income-tax (Appeals) Unit-18, Mumbai Mumbai
92. Commissioner of Income-tax (Appeals) Unit-19, Mumbai Mumbai
93. Commissioner of Income-tax (Appeals) Unit-20, Mumbai Mumbai
94. Commissioner of Income-tax (Appeals) Unit-21, Mumbai Mumbai
95. Commissioner of Income-tax (Appeals) Unit-22, Mumbai Mumbai
96. Commissioner of Income-tax (Appeals) Unit-23, Mumbai Mumbai
97. Commissioner of Income-tax (Appeals) Unit-24, Mumbai Mumbai
98. Commissioner of Income-tax (Appeals) Unit-25, Mumbai Mumbai
99. Commissioner of Income-tax (Appeals) Unit-26, Mumbai Mumbai
100. Comm issioner of Income-tax (Appeals) Unit-27, Mumbai Mumbai
101. Comm issioner of Income-tax (Appeals) Unit-28, Mumbai Mumbai
102. Comm issioner of Income-tax (Appeals) Unit-29, Mumbai Mumbai
103. Comm issioner of Income-tax (Appeals) Unit-30, Mumbai Mumbai
104. Comm issioner of Income-tax (Appeals) Unit-31, Mumbai Mumbai
105. Comm issioner of Income-tax (Appeals) Unit-32, Mumbai Mumbai
106. Comm issioner of Income-tax (Appeals) Unit-33, Mumbai Mumbai
107. Comm issioner of Income-tax (Appeals) Unit-34, Mumbai Mumbai
108. Comm issioner of Income-tax (Appeals) Unit-35, Mumbai Mumbai
109. Comm issioner of Income-tax (Appeals) Unit-36, Mumbai Mumbai
110. Comm issioner of Income-tax (Appeals) Unit-37, Mumbai Mumbai
111. Comm issioner of Income-tax (Appeals) Unit-38, Mumbai Mumbai
112. Comm issioner of Income-tax (Appeals) Unit-39, Mumbai Mumbai
113. Comm issioner of Income-tax (Appeals) Unit-40, Mumbai Mumbai
114. Comm issioner of Income-tax (Appeals) Unit-41, Mumbai Mumbai
115. Comm issioner of Income-tax (Appeals) Unit-42, Mumbai Mumbai
116. Comm issioner of Income-tax (Appeals) Unit-43, Mumbai Mumbai
117. Comm issioner of Income-tax (Appeals) Unit-44, Mumbai Mumbai
118. Comm issioner of Income-tax (Appeals) Unit-45, Mumbai Mumbai
119. Comm issioner of Income-tax (Appeals) Unit-46, Mumbai Mumbai
120. Comm issioner of Income-tax (Appeals) Unit-1, Pune Pune
121. Comm issioner of Income-tax (Appeals) Unit-2, Pune Pune
122. Comm issioner of Income-tax (Appeals) Unit-3, Pune Pune
123. Comm issioner of Income-tax (Appeals) Unit-4, Pune Pune
124. Comm issioner of Income-tax (Appeals) Unit-5, Pune Pune
125. Comm issioner of Income-tax (Appeals) Unit-6, Pune Pune
126. Comm issioner of Income-tax (Appeals) Unit-7, Pune Pune
127. Comm issioner of Income-tax (Appeals) Unit-8, Pune Pune
128. Comm issioner of Income-tax (Appeals) Unit-9, Pune Pune
129. Comm issioner of Income-tax (Appeals) Unit-10, Pune Pune[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 13
130. Comm issioner of Income-tax (Appeals) Unit-1, Aurangabad Aurangabad
131. Comm issioner of Income-tax (Appeals) Unit-2, Aurangabad Aurangabad
132. Comm issioner of Income-tax (Appeals) Unit-1, Nashik Nashik
133. Comm issioner of Income-tax (Appeals) Unit-2, Nashik Nashik
134. Comm issioner of Income-tax (Appeals) Unit-3, Nashik Nashik
135. Comm issioner of Income-tax (Appeals) Unit-1, Thane Thane
136. Comm issioner of Income-tax (Appeals) Unit-2, Thane Thane
137. Comm issioner of Income-tax (Appeals) Unit-3, Thane Thane
138. Comm issioner of Income-tax (Appeals) Unit-1, Kolhapur Kolhapur
139. Comm issioner of Income-tax (Appeals) Unit-2, Kolhapur Kolhapur
140. Comm issioner of Income-tax (Appeals) Unit-1, Nagpur Nagpur
141. Comm issioner of Income-tax (Appeals) Unit-2, Nagpur Nagpur
142. Comm issioner of Income-tax (Appeals) Unit-1, Ahmedabad Ahmedabad
143. Comm issioner of Income-tax (Appeals) Unit-2, Ahmedabad Ahmedabad
144. Comm issioner of Income-tax (Appeals) Unit-3, Ahmedabad Ahmedabad
145. Comm issioner of Income-tax (Appeals) Unit-4, Ahmedabad Ahmedabad
146. Comm issioner of Income-tax (Appeals) Unit-5, Ahmedabad Ahmedabad
147. Comm issioner of Income-tax (Appeals) Unit-6, Ahmedabad Ahmedabad
148. Comm issioner of Income-tax (Appeals) Unit-7, Ahmedabad Ahmedabad
149. Comm issioner of Income-tax (Appeals) Unit-8, Ahmedabad Ahmedabad
150. Comm issioner of Income-tax (Appeals) Unit-9, Ahmedabad Ahmedabad
151. Comm issioner of Income-tax (Appeals) Unit-10, Ahmedabad Ahmedabad
152. Comm issioner of Income-tax (Appeals) Unit-1, Gandhinagar Ahmedabad
153. Comm issioner of Income-tax (Appeals) Unit-1, Jamnagar Jamnagar
154. Comm issioner of Income-tax (Appeals) Unit-1, Rajkot Rajkot
155. Comm issioner of Income-tax (Appeals) Unit-2 Rajkot Rajkot
156. Comm issioner of Income-tax (Appeals) Unit-3, Rajkot Rajkot
157. Comm issioner of Income-tax (Appeals) Unit-1, Vadodara Vadodara
158. Comm issioner of Income-tax (Appeals) Unit-2, Vadodara Vadodara
159. Comm issioner of Income-tax (Appeals) Unit-3, Vadodara Vadodara
160. Comm issioner of Income-tax (Appeals) Unit-4, Vadodara Vadodara
161. Comm issioner of Income-tax (Appeals) Unit-5, Vadodara Vadodara
162. Comm issioner of Income-tax (Appeals) Unit-1, Surat Surat
163. Comm issioner of Income-tax (Appeals) Unit-2, Surat Surat
164. Comm issioner of Income-tax (Appeals) Unit-3, Surat Surat
165. Comm issioner of Income-tax (Appeals) Unit-1, Valsad Valsad
166. Comm issioner of Income-tax (Appeals) Unit-1, Alwar Alwar
167. Comm issioner of Income-tax (Appeals) Unit-1, Jaipur Jaipur
168. Comm issioner of Income-tax (Appeals) Unit-2, Jaipur Jaipur
169. Comm issioner of Income-tax (Appeals) Unit-3, Jaipur Jaipur
170. Comm issioner of Income-tax (Appeals) Unit-1, Ajmer Ajmer
171. Comm issioner of Income-tax (Appeals) Unit-1, Kota Kota
172. Comm issioner of Income-tax (Appeals) Unit-1, Udaipur Udaipur
173. Comm issioner of Income-tax (Appeals) Unit-1, Bikaner Bikaner14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
174. Comm issioner of Income-tax (Appeals) Unit-1, Jodhpur Jodhpur
175. Comm issioner of Income-tax (Appeals) Unit-2, Jodhpur Jodhpur
176. Comm issioner of Income-tax (Appeals) Unit-1, Chennai Chennai
177. Comm issioner of Income-tax (Appeals) Unit-2, Chennai Chennai
178. Comm issioner of Income-tax (Appeals) Unit-3, Chennai Chennai
179. Comm issioner of Income-tax (Appeals) Unit-4, Chennai Chennai
180. Comm issioner of Income-tax (Appeals) Unit-5, Chennai Chennai
181. Comm issioner of Income-tax (Appeals) Unit-6, Chennai Chennai
182. Comm issioner of Income-tax (Appeals) Unit-7, Chennai Chennai
183. Comm issioner of Income-tax (Appeals) Unit-8, Chennai Chennai
184. Comm issioner of Income-tax (Appeals) Unit-9, Chennai Chennai
185. Comm issioner of Income-tax (Appeals) Unit-10, Chennai Chennai
186. Comm issioner of Income-tax (Appeals) Unit-11, Chennai Chennai
187. Comm issioner of Income-tax (Appeals) Unit-12, Chennai Chennai
188. Comm issioner of Income-tax (Appeals) Unit-13, Chennai Chennai
189. Comm issioner of Income-tax (Appeals) Unit-14, Chennai Chennai
190. Comm issioner of Income-tax (Appeals) Unit-15, Chennai Chennai
191. Comm issioner of Income-tax (Appeals) Unit-16, Chennai Chennai
192. Comm issioner of Income-tax (Appeals) Unit-1, Puducherry Chennai
193. Comm issioner of Income-tax (Appeals) Unit-1, Coimbatore Coimbatore
194. Comm issioner of Income-tax (Appeals) Unit-2, Coimbatore Coimbatore
195. Comm issioner of Income-tax (Appeals) Unit-3, Coimbatore Coimbatore
196. Comm issioner of Income-tax (Appeals) Unit-1, Madurai Madurai
197. Comm issioner of Income-tax (Appeals) Unit-2, Madurai Madurai
198. Comm issioner of Income-tax (Appeals) Unit-1, Salem Salem
199. Comm issioner of Income-tax (Appeals) Unit-1, Trichy Tiruchirappalli
200. Comm issioner of Income-tax (Appeals) Unit-1, Hyderabad Hyderabad
201. Comm issioner of Income-tax (Appeals) Unit-2, Hyderabad Hyderabad
202. Comm issioner of Income-tax (Appeals) Unit-3, Hyderabad Hyderabad
203. Comm issioner of Income-tax (Appeals) Unit-4, Hyderabad Hyderabad
204. Comm issioner of Income-tax (Appeals) Unit-5, Hyderabad Hyderabad
205. Comm issioner of Income-tax (Appeals) Unit-6, Hyderabad Hyderabad
206. Comm issioner of Income-tax (Appeals) Unit-7, Hyderabad Hyderabad
207. Comm issioner of Income-tax (Appeals) Unit-8, Hyderabad Hyderabad
208. Comm issioner of Income-tax (Appeals) Unit-9, Hyderabad Hyderabad
209. Comm issioner of Income-tax (Appeals) Unit-1, Rajahmundry Rajahmundry
210. Comm issioner of Income-tax (Appeals) Unit-1, Visakhapatnam Visakhapatnam
211. Comm issioner of Income-tax (Appeals) Unit-2, Visakhapatnam Visakhapatnam
212. Comm issioner of Income-tax (Appeals) Unit-1, Guntur Guntur
213. Comm issioner of Income-tax (Appeals) Unit-2, Guntur Guntur
214. Comm issioner of Income-tax (Appeals) Unit-1, Kurnool Kurnool
215. Comm issioner of Income-tax (Appeals) Unit-1, Tirupati Tirupati
216. Comm issioner of Income-tax (Appeals) Unit-1, Vijayawada Vijayawada
217. Comm issioner of Income-tax (Appeals) Unit-1, Bengaluru Bengaluru[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 15
218. Comm issioner of Income-tax (Appeals) Unit-2, Bengaluru Bengaluru
219. Comm issioner of Income-tax (Appeals) Unit-3, Bengaluru Bengaluru
220. Comm issioner of Income-tax (Appeals) Unit-4, Bengaluru Bengaluru
221. Comm issioner of Income-tax (Appeals) Unit-5, Bengaluru Bengaluru
222. Comm issioner of Income-tax (Appeals) Unit-6, Bengaluru Bengaluru
223. Comm issioner of Income-tax (Appeals) Unit-7, Bengaluru Bengaluru
224. Comm issioner of Income-tax (Appeals) Unit-8, Bengaluru Bengaluru
225. Comm issioner of Income-tax (Appeals) Unit-9, Bengaluru Bengaluru
226. Comm issioner of Income-tax (Appeals) Unit-10, Bengaluru Bengaluru
227. Comm issioner of Income-tax (Appeals) Unit-11, Bengaluru Bengaluru
228. Comm issioner of Income-tax (Appeals) Unit-1, Davanagere Davanagere
229. Comm issioner of Income-tax (Appeals) Unit-1, Gulbarga Gulbarga
230. Comm issioner of Income-tax (Appeals) Unit-1, Mysore Mysore
231. Comm issioner of Income-tax (Appeals) Unit-1, Belgaum Belgaum
232. Comm issioner of Income-tax (Appeals) Unit-1, Hubli Hubli
233. Comm issioner of Income-tax (Appeals) Unit-1, Mangalore Mangalore
234. Comm issioner of Income-tax (Appeals) Unit-1, Panaji Panaji
235. Comm issioner of Income-tax (Appeals) Unit-1, Kochi Kochi
236. Comm issioner of Income-tax (Appeals) Unit-2, Kochi Kochi
237. Comm issioner of Income-tax (Appeals) Unit-1, Kozhikode Kozhikode
238. Comm issioner of Income-tax (Appeals) Unit-1, Thrissur Thrissur
239. Comm issioner of Income-tax (Appeals) Unit-1, Kottayam Kottayam
240. Comm issioner of Income-tax (Appeals) Unit-1, Thiruvananthapuram Thiruvananthapuram
241. Comm issioner of Income-tax (Appeals) Unit-1, Kolkata Kolkata
242. Comm issioner of Income-tax (Appeals) Unit-2, Kolkata Kolkata
243. Comm issioner of Income-tax (Appeals) Unit-3, Kolkata Kolkata
244. Comm issioner of Income-tax (Appeals) Unit-4, Kolkata Kolkata
245. Comm issioner of Income-tax (Appeals) Unit-5, Kolkata Kolkata
246. Comm issioner of Income-tax (Appeals) Unit-6, Kolkata Kolkata
247. Comm issioner of Income-tax (Appeals) Unit-7, Kolkata Kolkata
248. Comm issioner of Income-tax (Appeals) Unit-8, Kolkata Kolkata
249. Comm issioner of Income-tax (Appeals) Unit-9, Kolkata Kolkata
250. Comm issioner of Income-tax (Appeals) Unit-10, Kolkata Kolkata
251. Comm issioner of Income-tax (Appeals) Unit-11, Kolkata Kolkata
252. Comm issioner of Income-tax (Appeals) Unit-12, Kolkata Kolkata
253. Comm issioner of Income-tax (Appeals) Unit-13, Kolkata Kolkata
254. Comm issioner of Income-tax (Appeals) Unit-14, Kolkata Kolkata
255. Comm issioner of Income-tax (Appeals) Unit-15, Kolkata Kolkata
256. Comm issioner of Income-tax (Appeals) Unit-16, Kolkata Kolkata
257. Comm issioner of Income-tax (Appeals) Unit-17, Kolkata Kolkata
258. Comm issioner of Income-tax (Appeals) Unit-18, Kolkata Kolkata
259. Comm issioner of Income-tax (Appeals) Unit-19, Kolkata Kolkata
260. Comm issioner of Income-tax (Appeals) Unit-20, Kolkata Kolkata
261. Comm issioner of Income-tax (Appeals) Unit-21, Kolkata Kolkata16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
262. Comm issioner of Income-tax (Appeals) Unit-22, Kolkata Kolkata
263. Comm issioner of Income-tax (Appeals) Unit-1, Siliguri Siliguri
264. Comm issioner of Income-tax (Appeals) Unit-1, Jalpaiguri Jalpaiguri
265. Comm issioner of Income-tax (Appeals) Unit-1, Burdwan Burdwan
266. Comm issioner of Income-tax (Appeals) Unit-1, Durgapur Durgapur
267. Comm issioner of Income-tax (Appeals) Unit-1, Asansol Asansol
268. Comm issioner of Income-tax (Appeals) Unit-1, Bhagalpur Bhagalpur
269. Comm issioner of Income-tax (Appeals) Unit-1, Patna Patna
270. Comm issioner of Income-tax (Appeals) Unit-2, Patna Patna
271. Comm issioner of Income-tax (Appeals) Unit-1, Dhanbad Dhanbad
272. Comm issioner of Income-tax (Appeals) Unit-1, Hazaribagh Hazaribagh
273. Comm issioner of Income-tax (Appeals) Unit-1, Jamshedpur Jamshedpur
274. Comm issioner of Income-tax (Appeals) Unit-1, Ranchi Ranchi
275. Comm issioner of Income-tax (Appeals) Unit-1, Guwahati Guwahati
276. Comm issioner of Income-tax (Appeals) Unit-2, Guwahati Guwahati
277. Comm issioner of Income-tax (Appeals) Unit-1, Jorhat Jorhat
278. Comm issioner of Income-tax (Appeals) Unit-1, Dibrugarh Dibrugarh
279. Comm issioner of Income-tax (Appeals) Unit-1, Shillong Shillong
280. Comm issioner of Income-tax (Appeals) Unit-1, Bhubaneshwar Bhubaneswar
281. Comm issioner of Income-tax (Appeals) Unit-1, Cuttack Cuttack
282. Comm issioner of Income-tax (Appeals) Unit-1, Sambalpur Sambalpur
283. Comm issioner of Income-tax (Appeals) Unit-1, Bilaspur Bilaspur
284. Comm issioner of Income-tax (Appeals) Unit-1, Raipur Raipur
285. Comm issioner of Income-tax (Appeals) Unit-2, Raipur Raipur
286. Comm issioner of Income-tax (Appeals) Unit-1, Indore Indore
287. Comm issioner of Income-tax (Appeals) Unit-2, Indore Indore
288. Comm issioner of Income-tax (Appeals) Unit-3, Indore Indore
289. Comm issioner of Income-tax (Appeals) Unit-1, Ujjain Ujjain
290. Comm issioner of Income-tax (Appeals) Unit-1, Bhopal Bhopal
291. Comm issioner of Income-tax (Appeals) Unit-2, Bhopal Bhopal
292. Comm issioner of Income-tax (Appeals) Unit-1, Gwalior Gwalior
293. Comm issioner of Income-tax (Appeals) Unit-1, Jabalpur Jabalpur
2. This notification shall come into force with effect from the 29th day of December, 2021.
[Notification No.141/2021/F.No.279/Misc./66/2014-SO-ITJ(Pt.1]
AKHILESH KUMAR YADAVA, Dy. Secy. (ITJ)
Note : The Principal notification No. 81 dated 25th September, 2020 was published in Part II, Section 3,
sub-section (ii) of the Gazette of India (Extra-ordinary).
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.