Notification No. 170/2025 [F.No. 279/Misc./M-110/2025-ITJ] / SO 5799(E) :​-

[भाग II—खण्ड 3(ii)] भारत का रािपत्र : असाधारण 7 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION New Delhi, the 15th December, 2025 INCOME-TAX S.O. 5799(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), and in continuation to the notification number S.O. 2907(E), dated the 13th November, 2014, published in the Gazette of India, Part II, Section 3, Sub-section (ii), the Central Board of Direct Taxes hereby directs that the Commissioner of Income-tax (Appeals) specified in column (2) of the 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) appeals under sections 246A and 248 of the said Act against penalty orders passed in category of cases mentioned in clauses (i) or (ii), in respect of the persons or class of persons, for whom the Income-tax authorities specified in column (4) of the Schedule exercise the powers and perform the functions specified in the notification numbers S.O. 2752(E) dated the 22nd October 2014 and S.O. 2754(E), dated the 22nd October 2014.

SCHEDULE S. Designation of Income Tax Headquarters Income Tax Authorities No. Appellate Authority

(1) (2) (3) (4) 1 Commissioner of Income Tax Hyderabad Principal Commissioner of Income Tax-1,

(Appeals), Hyderabad-11 Hyderabad;

Principal Commissioner of Income Tax-2, Hyderabad;

Commissioner of Income Tax (Exemptions), Hyderabad 2 Commissioner of Income Tax Hyderabad Principal Commissioner of Income Tax-4,

(Appeals), Hyderabad-12 Hyderabad;

P rincipal Commissioner of Income Tax, Tirupati 3 Commissioner of Income Tax Visakhapatnam Principal Commissioner of Income Tax-1,

(Appeals), Visakhapatnam- 3 Vishakhapatnam;

Principal Commissioner of Income Tax, Vijayawada 4 Commissioner of Income Tax Bhubaneswar Principal Commissioner of Income Tax-1,

(Appeals), Bhubaneswar- 2 Bhubaneshwar;

Principal Commissioner of Income Tax, Sambalpur 5 Commissioner of Income Tax Patna Principal Commissioner of Income Tax, Patna;

(Appeals), Patna-3 Principal Commissioner of Income Tax, Ranchi;

Principal Commissioner of Income Tax, Dhanbad;

Commissioner of Income Tax (Exemptions), Patna 6 Commissioner of Income Tax Delhi Principal Commissioner of Income Tax-1, Delhi

(Appeals), Delhi-23 7 Commissioner of Income Tax Delhi Principal Commissioner of Income Tax-4, Delhi

(Appeals), Delhi-248 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 8 Commissioner of Income Tax Delhi Principal Commissioner of Income Tax-7, Delhi

(Appeals), Delhi-25 9 Commissioner of Income Tax Delhi Principal Commissioner of Income Tax-10, Delhi

(Appeals), Delhi-26 10 Commissioner of Income Tax Delhi Principal Commissioner of Income Tax-12, Delhi

(Appeals), Delhi-27 11 Commissioner of Income Tax Delhi Principal Commissioner of Income Tax-15, Delhi

(Appeals), Delhi-28 12 Commissioner of Income Tax Delhi Principal Commissioner of Income Tax-20, Delhi

(Appeals), Delhi-29 13 Commissioner of Income Tax Delhi Commissioner of Income Tax (Exemptions), Delhi

(Appeals), Delhi-30 14 Commissioner of Income Tax Ahmedabad Principal Commissioner of Income Tax-1,

(Appeals), Ahmedabad-11 Ahmedabad;

Principal Commissioner of Income Tax-1, Rajkot;

Commissioner of Income Tax (Exemptions), Ahmedabad 15 Commissioner of Income Tax Ahmedabad Principal Commissioner of Income Tax-3,

(Appeals), Ahmedabad-12 Ahmedabad;

Principal Commissioner of Income Tax, Jamnagar 16 Commissioner of Income Tax Surat Principal Commissioner of Income Tax-1, Surat;

(Appeals), Surat-4 Principal Commissioner of Income Tax-1, Vadodara;

Principal Commissioner of Income Tax, Valsad 17 Commissioner of Income Tax Bengaluru Principal Commissioner of Income Tax-1,

(Appeals), Bengaluru-15 Bengaluru;

Principal Commissioner of Income Tax-2, Bengaluru;

Principal Commissioner of Income Tax-3, Bengaluru;

Commissioner of Income Tax (Exemptions), Bengaluru 18 Commissioner of Income Tax Panaji Principal Commissioner of Income Tax, Hubli;

(Appeals), Panaji-2 Principal Commissioner of Income Tax, Panaji 19 Commissioner of Income Tax Kochi Principal Commissioner of Income Tax-1, Kochi;

(Appeals), Kochi-3 Principal Commissioner of Income Tax, Kozhikode;

Principal Commissioner of Income Tax, Thiruvananthapuram;

Commissioner of Income Tax (Exemptions), Kochi 20 Commissioner of Income Tax Bhopal Principal Commissioner of Income Tax-1, Bhopal;

(Appeals), Bhopal-3 Principal Commissioner of Income Tax, Gwalior;

Principal Commissioner of Income Tax-1, Indore;

Principal Commissioner of Income Tax-1, Jabalpur;

Commissioner of Income Tax (Exemptions), Bhopal 21 Commissioner of Income Tax Raipur Principal Commissioner of Income Tax-1, Raipur

(Appeals), Raipur-3 22 Commissioner of Income Tax Mumbai Principal Commissioner of Income Tax-1, Mumbai;

(Appeals), Mumbai-47 Principal Commissioner of Income Tax-19, Mumbai[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 9 23 Commissioner of Income Tax Mumbai Principal Commissioner of Income Tax-2, Mumbai;

(Appeals), Mumbai-48 Principal Commissioner of Income Tax-20, Mumbai 24 Commissioner of Income Tax Mumbai Principal Commissioner of Income Tax-3, Mumbai;

(Appeals), Mumbai-49 Principal Commissioner of Income Tax-27, Mumbai 25 Commissioner of Income Tax Mumbai Principal Commissioner of Income Tax-4, Mumbai;

(Appeals), Mumbai-50 Commissioner of Income Tax (Exemptions), Mumbai 26 Commissioner of Income Tax Mumbai Principal Commissioner of Income Tax-5, Mumbai

(Appeals), Mumbai-51 27 Commissioner of Income Tax Mumbai Principal Commissioner of Income Tax-6, Mumbai;

(Appeals), Mumbai-52 Principal Commissioner of Income Tax-41, Mumbai 28 Commissioner of Income Tax Mumbai Principal Commissioner of Income Tax-8, Mumbai;

(Appeals), Mumbai-53 Principal Commissioner of Income Tax-42, Mumbai 29 Commissioner of Income Tax Mumbai Principal Commissioner of Income Tax-17, Mumbai

(Appeals), Mumbai-54 30 Commissioner of Income Tax Nagpur Principal Commissioner of Income Tax-1, Nagpur;

(Appeals), Nagpur-3 Principal Commissioner of Income Tax-2, Nagpur 31 Commissioner of Income Tax Ludhiana Principal Commissioner of Income Tax-1, Amritsar;

(Appeals), Ludhiana- 5 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;

Principal Commissioner of Income Tax, Patiala;

Principal Commissioner of Income Tax, Srinagar;

Commissioner of Income Tax (Exemptions), Chandigarh 32 Commissioner of Income Tax Gurgaon Principal Commissioner of Income Tax, Faridabad;

(Appeals), Gurgaon- 3 P rincipal Commissioner of Income Tax, Rohtak 33 Commissioner of Income Tax Pune Principal Commissioner of Income Tax-1, Pune;

(Appeals), Pune-11 Principal Commissioner of Income Tax-2, Pune;

Principal Commissioner of Income Tax-1, Thane;

Commissioner of Income Tax (Exemptions), Pune 34 Commissioner of Income Tax Pune Principal Commissioner of Income Tax-3, Pune;

(Appeals), Pune-12 Principal Commissioner of Income Tax-4, Pune;

Principal Commissioner of Income Tax-1, Nashik 35 Commissioner of Income Tax Jaipur Principal Commissioner of Income Tax-1, Jaipur;

(Appeals), Jaipur- 4 Principal Commissioner of Income Tax-1, Jodhpur 36 Commissioner of Income Tax Jaipur Principal Commissioner of Income Tax-2, Jaipur;

(Appeals), Jaipur- 5 Commissioner of Income Tax (Exemptions), Jaipur 37 Commissioner of Income Tax Udaipur Principal Commissioner of Income Tax, Udaipur

(Appeals), Udaipur-2 38 Commissioner of Income Tax Chennai Principal Commissioner of Income Tax-1, Chennai;

(Appeals), Chennai-1810 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 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 Chennai Commissioner of Income Tax (Exemptions),

(Appeals), Chennai-19 Chennai 40 Commissioner of Income Tax Lucknow Principal Commissioner of Income Tax, Allahabad;

(Appeals), Lucknow- 3 Principal Commissioner of Income Tax, Bareilly;

Principal Commissioner of Income Tax, Gorakhpur;

Principal Commissioner of Income Tax-1, Lucknow;

Commissioner of Income Tax (Exemptions), Lucknow 41 Commissioner of Income Tax Kanpur Principal Commissioner of Income Tax-1, Agra;

(Appeals), Kanpur- 4 Principal Commissioner of Income Tax-1, Kanpur 42 Commissioner of Income Tax Kanpur Principal Commissioner of Income Tax, Dehradun;

(Appeals), Noida-3 Principal Commissioner of Income Tax, Ghaziabad;

Principal Commissioner of Income Tax, Noida 43 Commissioner of Income Tax Kolkata Principal Commissioner of Income Tax, Asansol;

(Appeals), Kolkata-20 Principal Commissioner of Income Tax-1, Kolkata;

Commissioner of Income Tax (Exemptions), Kolkata 44 Commissioner of Income Tax Kolkata Principal Commissioner of Income Tax-2, Kolkata;

(Appeals), Kolkata-21 Principal Commissioner of Income Tax-5, Kolkata 45 Commissioner of Income Tax Kolkata Principal Commissioner of Income Tax-9, Kolkata;

(Appeals), Kolkata-26 Principal Commissioner of Income Tax-13, Kolkata 46 Commissioner of Income Tax Kolkata Principal Commissioner of Income Tax-18, Kolkata;

(Appeals), Kolkata-27 Principal Commissioner of Income Tax, Siliguri 47 Commissioner of Income Tax Guwahati Principal Commissioner of Income Tax-1, Guwahati;

(Appeals), Central NER, Guwahati Principal Commissioner of Income Tax, Shillong

2. This notification shall come into force form the date of its publication in the Official Gazette. [Notification No. 170/2025/ F.No. 279/Misc./M-110/2025-ITJ] DHRUV ASHTA, Under Secy. (ITJ-II), CBDT 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.