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Date: 2022-09-05 Category: Extra Ordinary State: Union Government Country: India

Notification under section 118 of Income tax Act

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

## Report on Notification No. 1062022 Regarding Subordination of Income Tax Officials **1. Executive Summary:** This report analyzes Notification No. 1062022, issued by the Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, on September 2nd, 2022. This notification, issued under Section 118 of the Income-tax Act, 1961, defines the subordination of Chief Commissioners of Income Tax and Commissioners of Income Tax (Appeals) Units within the Income Tax Department. The key finding is a structured hierarchy established between Principal Chief Commissioners, Chief Commissioners, and Commissioners of Income Tax Appeals, detailed geographically across various cities including Delhi, Mumbai, Kolkata, Chennai, Vijayawada, Ranchi, Ahmedabad, Bengaluru, Indore, Ludhiana, Nashik, Jodhpur, Bareilly and Dehradun. **2. Introduction:** The purpose of this report is to provide an informative overview of Notification No. 1062022, based on the text provided. This analysis will focus on the policy's objectives, key provisions, affected stakeholders, implementation aspects, and expected outcomes, as inferred from the document itself. **3. Policy Overview:** This notification appears to be a **new policy** establishing a structured hierarchy of income tax officials. * **Core Objective(s):** As inferred from the text, the core objective is to clearly define the lines of authority and subordination within the Income Tax Department. This is achieved by specifying which Chief Commissioners are subordinate to which Principal Chief Commissioners, and which Commissioners of Income Tax (Appeals) Units are subordinate to which Chief Commissioners. **4. Background and Rationale:** As this is a new policy, the likely problem/issue being addressed is a lack of clarity or formalization in the reporting structure within the Income Tax Department. A defined hierarchical structure promotes operational efficiency, accountability, and streamlined administrative processes within the department. Without it, inconsistencies in decision-making and operational inefficiencies could arise. **5. Key Provisions / Changes:** The key provision of this policy is the establishment of a detailed schedule (SCHEDULE) outlining the subordinate relationships between: * **Principal Chief Commissioners of Income Tax** * **Chief Commissioners of Income Tax** * **Commissioners of Income Tax (Appeals) Unit, Headquarters** The schedule organizes these relationships geographically, listing cities (e.g., Delhi, Mumbai, Kolkata, Chennai, Vijayawada, Ranchi, Ahmedabad, Bengaluru, Indore, Ludhiana, Nashik, Jodhpur, Bareilly and Dehradun) and specifying the corresponding hierarchical structure. The Gazette of India mentions Income Tax Appeals Commissioner units across these cities are subordinate to Chief Commissioners of Income Tax. This schedule forms the core of the policy, defining the reporting lines across different levels of the department. **6. Target Audience and Stakeholders:** The primary target audience is the officers and employees within the Income Tax Department, specifically: * Principal Chief Commissioners of Income Tax * Chief Commissioners of Income Tax * Commissioners of Income Tax (Appeals) Units This policy directly affects their roles and responsibilities by establishing clear lines of authority. Indirectly, taxpayers and other stakeholders interacting with the Income Tax Department may be affected through changes in efficiency or consistency in the appeals process. **7. Implementation Aspects (Inferred):** * **Responsible agency/bodies:** The Central Board of Direct Taxes (CBDT) is the responsible body for implementing this policy, as evidenced by its issuance of the notification. * **Timelines or procedures:** The notification states that it comes into force from the date of its publication in the official Gazette (September 2nd, 2022). There are no other timelines or procedures specified in the text provided. * The implementation involves the various Principal Chief Commissioners, Chief Commissioners, and Commissioners of Income Tax Appeals Unit understanding and adhering to the established hierarchy. **8. Expected Outcomes / Impact of Changes:** The likely intended outcome of this policy is: * **Improved administrative efficiency:** By clearly defining the hierarchical structure, the policy aims to streamline decision-making and communication within the Income Tax Department. * **Enhanced accountability:** Defined reporting lines will likely increase accountability at each level of the hierarchy. * **Consistent application of tax laws:** A structured hierarchy may lead to more consistent interpretation and application of tax laws across different jurisdictions within India. * Potential reduction of processing times for appeals. **9. Conclusion:** Notification No. 1062022 issued by the CBDT establishes a well-defined hierarchy within the Income Tax Department. This policy clarifies the subordinate relationships between different levels of income tax officials, geographically across key cities in India. By establishing clear lines of authority, the policy aims to enhance administrative efficiency, accountability, and consistency within the tax administration system. The structured framework should result in a more streamlined and efficient process for income tax appeals, benefiting both the department and taxpayers.

Key Entities Referenced

New Delhi: Location where the notification was issued. September 2, 2022: Date of the notification. Incometax Act, 1961: Legal act cited as the source of authority for the notification. Central Board of Direct Taxes: Organization issuing the notification. Principal Chief Commissioners of Incometax: Designated Principal authority to whom Chief Commissioners of Income-tax are subordinate. Chief Commissioners of Incometax: Designated authority to whom Commissioners of Incometax Appeals are subordinate. Commissioners of Incometax Appeals: Designated authority who hear the appeals related to Income tax act. Delhi: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax, Chief Commissioner of Incometax and Commissioner of Incometax Appeals Mumbai, Maharashtra: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax, Chief Commissioner of Incometax and Commissioner of Incometax Appeals Kolkata, West Bengal: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax, Chief Commissioner of Incometax and Commissioner of Incometax Appeals Sikkim: Location of Income tax related authorities under Chief Commissioner of Incometax, Kolkata Siliguri, West Bengal: Location of Income tax related authorities under Chief Commissioner of Incometax, Kolkata Jalpaiguri, West Bengal: Location of Income tax related authorities under Chief Commissioner of Incometax, Kolkata Burdwan, West Bengal: Location of Income tax related authorities under Chief Commissioner of Incometax, Kolkata Durgapur, West Bengal: Location of Income tax related authorities under Chief Commissioner of Incometax, Kolkata Asansol, West Bengal: Location of Income tax related authorities under Chief Commissioner of Incometax, Kolkata Guwahati, Assam: Location of Income tax related authorities under Chief Commissioner of Incometax, Kolkata Jorhat, Assam: Location of Income tax related authorities under Chief Commissioner of Incometax, Kolkata Dibrugarh, Assam: Location of Income tax related authorities under Chief Commissioner of Incometax, Kolkata Shillong, Meghalaya: Location of Income tax related authorities under Chief Commissioner of Incometax, Kolkata Chennai, Tamilnadu: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax, Chief Commissioner of Incometax and Commissioner of Incometax Appeals Puducherry: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Chennai Madurai, Tamilnadu: Location of Income tax related authorities under Chief Commissioner of Incometax, Trichy Salem, Tamilnadu: Location of Income tax related authorities under Chief Commissioner of Incometax, Trichy Trichy, Tamilnadu: Location of Income tax related authorities. Includes Chief Commissioner of Incometax and Commissioner of Incometax Appeals Coimbatore, Tamilnadu: Location of Income tax related authorities under Chief Commissioner of Incometax, Trichy Kochi, Kerala: Location of Income tax related authorities under Chief Commissioner of Incometax, Trichy Kozhikode, Kerala: Location of Income tax related authorities under Chief Commissioner of Incometax, Trichy Thrissur, Kerala: Location of Income tax related authorities under Chief Commissioner of Incometax, Trichy Kottayam, Kerala: Location of Income tax related authorities under Chief Commissioner of Incometax, Trichy Thiruvananthapuram, Kerala: Location of Income tax related authorities under Chief Commissioner of Incometax, Trichy Vijayawada, Andhra Pradesh: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax and Commissioner of Incometax Appeals Rajahmundry, Andhra Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Vijayawada Guntur, Andhra Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Vijayawada Kurnool, Andhra Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Vijayawada Hyderabad, Telangana: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Vijayawada Tirupati, Andhra Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Vijayawada Visakhapatnam, Andhra Pradesh: Location of Income tax related authorities. Includes Chief Commissioner of Incometax and Commissioner of Incometax Appeals Bhubaneshwar, Odisha: Location of Income tax related authorities under Chief Commissioner of Incometax, Visakhapatnam Cuttack, Odisha: Location of Income tax related authorities under Chief Commissioner of Incometax, Visakhapatnam Sambalpur, Odisha: Location of Income tax related authorities under Chief Commissioner of Incometax, Visakhapatnam Ranchi, Jharkhand: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax and Commissioner of Incometax Appeals Bhagalpur, Bihar: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ranchi Patna, Bihar: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ranchi Dhanbad, Jharkhand: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ranchi Hazaribagh, Jharkhand: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ranchi Jamshedpur, Jharkhand: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ranchi Ahmedabad, Gujarat: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax and Commissioner of Incometax Appeals Gandhinagar, Gujarat: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ahmedabad Jamnagar, Gujarat: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ahmedabad Vadodara, Gujarat: Location of Income tax related authorities. Includes Chief Commissioner of Incometax and Commissioner of Incometax Appeals Surat, Gujarat: Location of Income tax related authorities under Chief Commissioner of Incometax, Vadodara Rajkot, Gujarat: Location of Income tax related authorities under Chief Commissioner of Incometax, Vadodara Valsad, Gujarat: Location of Income tax related authorities under Chief Commissioner of Incometax, Vadodara Bengaluru, Karnataka: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax and Commissioner of Incometax Appeals Panaji, Goa: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax and Commissioner of Incometax Appeals Devanagere, Karnataka: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Panaji Gulbarga, Karnataka: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Panaji Mysore, Karnataka: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Panaji Belgaum, Karnataka: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Panaji Hubli, Karnataka: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Panaji Mangalore, Karnataka: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Panaji Indore, Madhya Pradesh: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax and Commissioner of Incometax Appeals Bhopal, Madhya Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Indore Bilaspur, Chhattisgarh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Indore Raipur, Chhattisgarh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Indore Ujjain, Madhya Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Indore Gwalior, Madhya Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Indore Jabalpur, Madhya Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Indore Ludhiana, Punjab: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax and Commissioner of Incometax Appeals Amritsar, Punjab: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ludhiana Bhatinda, Punjab: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ludhiana Faridabad, Haryana: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ludhiana Gurgaon, Haryana: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ludhiana Hisar, Haryana: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ludhiana Karnal, Haryana: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ludhiana Panchkula, Haryana: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ludhiana Rohtak, Haryana: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Ludhiana Shimla, Himachal Pradesh: Location of Income tax related authorities. Includes Chief Commissioner of Incometax and Commissioner of Incometax Appeals Jammu, Jammu and Kashmir: Location of Income tax related authorities under Chief Commissioner of Incometax, Shimla Srinagar, Jammu and Kashmir: Location of Income tax related authorities under Chief Commissioner of Incometax, Shimla Palampur, Himachal Pradesh: Location of Income tax related authorities under Chief Commissioner of Incometax, Shimla Jalandhar, Punjab: Location of Income tax related authorities under Chief Commissioner of Incometax, Shimla Patiala, Punjab: Location of Income tax related authorities under Chief Commissioner of Incometax, Shimla Chandigarh, Chandigarh: Location of Income tax related authorities under Chief Commissioner of Incometax, Shimla Nashik, Maharashtra: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax and Commissioner of Incometax Appeals Pune, Maharashtra: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Nashik Aurangabad, Maharashtra: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Nashik Thane, Maharashtra: Location of Income tax related authorities. Includes Chief Commissioner of Incometax and Commissioner of Incometax Appeals Kolhapur, Maharashtra: Location of Income tax related authorities under Chief Commissioner of Incometax, Thane Nagpur, Maharashtra: Location of Income tax related authorities under Chief Commissioner of Incometax, Thane Jodhpur, Rajasthan: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax and Commissioner of Incometax Appeals Jaipur, Rajasthan: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Jodhpur Alwar, Rajasthan: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Jodhpur Ajmer, Rajasthan: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Jodhpur Kota, Rajasthan: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Jodhpur Udaipur, Rajasthan: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Jodhpur Bikaner, Rajasthan: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Jodhpur Bareilly, Uttar Pradesh: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax and Commissioner of Incometax Appeals Lucknow, Uttar Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Bareilly Moradabad, Uttar Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Bareilly Allahabad, Uttar Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Bareilly Gorakhpur, Uttar Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Bareilly Varanasi, Uttar Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Bareilly Haldwani, Uttarakhand: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Bareilly Dehradun, Uttarakhand: Location of Income tax related authorities. Includes Principal Chief Commissioner of Incometax and Commissioner of Incometax Appeals Agra, Uttar Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Dehradun Kanpur, Uttar Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Dehradun Aligarh, Uttar Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Dehradun Ghaziabad, Uttar Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Dehradun Meerut, Uttar Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Dehradun Muzaffarnagar, Uttar Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Dehradun Noida, Uttar Pradesh: Location of Income tax related authorities under Principal Chief Commissioner of Incometax, Dehradun AKHILESH KUMAR YADAVA: Dy. Secy.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-05092022-238610 xxxGIDHxxx CG-DL-E-05092022-238610 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.ं 3975] नई दिल्ली, सन्द्मिार, जसतम्र र 5, 2022/भाब 14, 1944 No. 3975] NEW DELHI, MONDAY, SEPTEMBER 5, 2022/BHADRA 14, 1944 जित्त मत्ालं य )रािस्ट्ि जिभाग( )केोबीय प्रक्षयत् कर रन्द्डक( अजधसचू ना नई दिल्ली, 2 जसतम्र र, 2022 )रयकर( का.र. 4156(अ(.—रयकर अजधजनयम, 1961 (1961 का 43( की धारा 118 में प्रित्त िजियों का प्रयन्द्ग करत े हुए, केोबीय प्रक्षयत् कर रन्द्ड क एतद्द्वारा यह जनिेि िेता ह ैदक- )क( जनम्न अनुसूची के स्ट्तम्भ 3 में उजल्लजखत मख्ु य रयकर रयुि उि अनुसूची के स्ट्तम्भ )2( में उजल्लजखत दकए गए अनुसार प्रधान मुख्य रयकर रयुि के अधीनस्ट्थ होंग;े )ख( उि अनुसूची के स्ट्तम्भ )4( में उजल्लजखत रयकर रयिु )अपील( इकाई, उि अनुसचू ी के स्ट्तम्भ )3( में उजल्लजखत दकए गए अनुसार मख्ु य रयकर रयुि के अधीनस्ट्थ होंग:े अनसु चू ी क्र. स.ं प्रधान मुख्य रयकर रयुि मुख्य रयकर रयुि, (मुख्यालय( रयकर रयुि )अपील( इकाई, (मुख्यालय) )मुख्यालय( (1) (2) (3) (4) 1. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, दिल्ली-9 रयकर रयुि )अपील( इकाई -1, दिल्ली, दिल्ली (दिल्ली( 5956 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 2. )दिल्ली( )दिल्ली( रयकर रयुि )अपील( इकाई-2, दिल्ली, (दिल्ली( 3. रयकर रयुि )अपील( इकाई-3, दिल्ली, (दिल्ली( 4. रयकर रयुि )अपील( इकाई -4, दिल्ली, (दिल्ली( 5. रयकर रयुि )अपील( इकाई-5, दिल्ली, (दिल्ली( 6. रयकर रयुि )अपील( इकाई -6, दिल्ली, (दिल्ली( 7. रयकर रयुि )अपील( इकाई-7, दिल्ली, (दिल्ली( 8. रयकर रयुि )अपील( इकाई-8, दिल्ली, (दिल्ली( 9. रयकर रयुि )अपील( इकाई-9, दिल्ली, (दिल्ली( 10. रयकर रयुि )अपील( इकाई -10, दिल्ली, (दिल्ली( 11. रयकर रयुि )अपील( इकाई-11, दिल्ली, (दिल्ली( 12. मुख्य रयकर रयुि, दिल्ली-7 रयकर रयुि )अपील( इकाई-12, दिल्ली, )दिल्ली( (दिल्ली( 13. रयकर रयुि )अपील( इकाई-13, दिल्ली, (दिल्ली( 14. रयकर रयुि )अपील( इकाई-14, दिल्ली, (दिल्ली( 15. रयकर रयुि )अपील( इकाई-15, दिल्ली, (दिल्ली( 16. रयकर रयुि )अपील( इकाई-16, दिल्ली, (दिल्ली( 17. रयकर रयुि )अपील( इकाई-17, दिल्ली, (दिल्ली( 18. रयकर रयुि )अपील( इकाई-18, दिल्ली, (दिल्ली( 19. रयकर रयुि )अपील( इकाई-19, दिल्ली, (दिल्ली( 20. रयकर रयुि )अपील( इकाई -20, दिल्ली, (दिल्ली( 21. रयकर रयुि )अपील( इकाई-21, दिल्ली, (दिल्ली( 22. मुख्य रयकर रयुि, दिल्ली-8 रयकर रयुि )अपील( इकाई-22, दिल्ली, )दिल्ली( (दिल्ली( 23. रयकर रयुि )अपील( इकाई-23, दिल्ली, (दिल्ली( 24. रयकर रयुि )अपील(इकाई ,दिल्ली ,24- (दिल्ली([भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 3 25. रयकर रयुि )अपील( इकाई -25, दिल्ली, (दिल्ली( 26. रयकर रयुि )अपील( इकाई-26, दिल्ली, (दिल्ली( 27. रयकर रयुि )अपील( इकाई-27, दिल्ली, (दिल्ली( 28. रयकर रयुि )अपील( इकाई-28, दिल्ली, (दिल्ली( 29. रयकर रयुि )अपील( इकाई-29, दिल्ली, (दिल्ली( 30. रयकर रयुि )अपील( इकाई -30, दिल्ली, (दिल्ली( 31. रयकर रयुि )अपील( इकाई-31, दिल्ली, (दिल्ली( 32. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, मुंरई-11 रयकर रयुि )अपील( इकाई-1, मुंरई )मुंरई( 33. मुंरई )मुंरई( रयकर रयुि )अपील( इकाई-2, मुंरई )मुंरई( )मुंरई( 34. रयकर रयुि )अपील( इकाई-3, मुंरई )मुंरई( 35. रयकर रयुि )अपील( इकाई -4, मुंरई )मुंरई( 36. रयकर रयुि )अपील( इकाई-5, मुंरई )मुंरई( 37. रयकर रयुि )अपील( इकाई -6, मुंरई )मुंरई( 38. रयकर रयुि )अपील( इकाई-7, मुंरई )मुंरई( 39. रयकर रयुि )अपील( इकाई-8, मुंरई )मुंरई( 40. रयकर रयुि )अपील( इकाई-9, मुंरई )मुंरई( 41. रयकर रयुि )अपील( इकाई-10, मुंरई )मुंरई( 42. मुख्य रयकर रयुि, मुंरई-7 रयकर रयुि )अपील( इकाई-11, मुंरई )मुंरई( )मुंरई( 43. रयकर रयुि )अपील( इकाई-12, मुंरई )मुंरई( 44. रयकर रयुि )अपील( इकाई-13, मुंरई )मुंरई( 45. रयकर रयुि )अपील( इकाई-14, मुंरई )मुंरई( 46. रयकर रयुि )अपील( इकाई-15, मुंरई )मुंरई( 47. रयकर रयुि )अपील( इकाई-16, मुंरई )मुंरई( 48. रयकर रयुि )अपील( इकाई-17, मुंरई )मुंरई( 49. रयकर रयुि )अपील( इकाई-18, मुंरई )मुंरई( 50. रयकर रयुि )अपील( इकाई-19, मुंरई )मुंरई(4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 51. मुख्य रयकर रयुि, मुंरई-8 रयकर रयुि )अपील( इकाई -20, मुंरई )मुंरई( )मुंरई( 52. रयकर रयुि )अपील( इकाई-21, मुंरई )मुंरई( 53. रयकर रयुि )अपील( इकाई-22, मुंरई )मुंरई( 54. रयकर रयुि )अपील( इकाई-23, मुंरई )मुंरई( 55. रयकर रयुि )अपील( इकाई-24, मुंरई )मुंरई( 56. रयकर रयुि )अपील( इकाई-25, मुंरई )मुंरई( 57. रयकर रयुि )अपील( इकाई-26, मुंरई )मुंरई( 58. रयकर रयुि )अपील( इकाई-27, मुंरई )मुंरई( 59. रयकर रयुि )अपील( इकाई-28, मुंरई )मुंरई( 60. मुख्य रयकर रयुि, मुंरई-9 रयकर रयुि )अपील( इकाई-29, मुंरई )मुंरई( )मुंरई( 61. रयकर रयुि )अपील( इकाई -30, मुंरई )मुंरई( 62. रयकर रयुि )अपील( इकाई-31, मुंरई )मुंरई( 63. रयकर रयुि )अपील( इकाई-32, मुंरई )मुंरई( 64. रयकर रयुि )अपील( इकाई-33, मुंरई )मुंरई( 65. रयकर रयुि )अपील( इकाई-34, मुंरई )मुंरई( 66. रयकर रयुि )अपील( इकाई -35, मुंरई )मुंरई( 67. रयकर रयुि )अपील( इकाई -36, मुंरई )मुंरई( 68. रयकर रयुि )अपील( इकाई-37, मुंरई )मुंरई( 69. मुख्य रयकर रयुि, मुंरई-10 रयकर रयुि )अपील( इकाई-38, मुंरई )मुंरई( )मुंरई( 70. रयकर रयुि )अपील( इकाई-39, मुंरई )मुंरई( 71. रयकर रयुि )अपील( इकाई -40, मुंरई )मुंरई( 72. रयकर रयुि )अपील( इकाई-41, मुंरई )मुंरई( 73. रयकर रयुि )अपील( इकाई-42, मुंरई )मुंरई([भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 5 74. रयकर रयुि )अपील( इकाई-43, मुंरई )मुंरई( 75. रयकर रयुि )अपील( इकाई-44, मुंरई )मुंरई( 76. रयकर रयुि )अपील( इकाई-45, मुंरई )मुंरई( 77. रयकर रयुि )अपील( इकाई-46, मुंरई )मुंरई( 78. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, कन्द्लकाता-6 रयकर रयुि )अपील( इकाई -1, कन्द्लकाता पजिम रंगाल और जसदिम )कन्द्लकाता( )कन्द्लकाता( 79. )कन्द्लकाता( रयकर रयुि )अपील( इकाई-2, कन्द्लकाता )कन्द्लकाता( 80. रयकर रयुि )अपील( इकाई-3, कन्द्लकाता )कन्द्लकाता( 81. रयकर रयुि )अपील( इकाई -4, कन्द्लकाता )कन्द्लकाता( 82. रयकर रयुि )अपील( इकाई-5, कन्द्लकाता )कन्द्लकाता( 83. रयकर रयुि )अपील( इकाई -6, कन्द्लकाता )कन्द्लकाता( 84. रयकर रयुि )अपील( इकाई-1, जसलीगुडी )जसलीगुडी( 85. रयकर रयुि )अपील( इकाई-1, िलपाईगुडी )िलपाईगुडी( 86. मुख्य रयकर रयुि, कन्द्लकाता-3 रयकर रयुि )अपील( इकाई-7, कन्द्लकाता )कन्द्लकाता( )कन्द्लकाता( 87. रयकर रयुि )अपील( इकाई-8, कन्द्लकाता )कन्द्लकाता( 88. रयकर रयुि )अपील( इकाई-9, कन्द्लकाता )कन्द्लकाता( 89. रयकर रयुि )अपील( इकाई-10, कन्द्लकाता )कन्द्लकाता( 90. रयकर रयुि )अपील( इकाई-11, कन्द्लकाता )कन्द्लकाता( 91. रयकर रयुि )अपील( इकाई-12, कन्द्लकाता )कन्द्लकाता( 92. रयकर रयुि )अपील( इकाई-1, रििक ान )रििक ान( 93. रयकर रयुि )अपील( इकाई-1, िगु ाकपुर )िगु ाकपुर( 94. मुख्य रयकर रयुि, कन्द्लकाता-4 रयकर रयुि )अपील( इकाई-13, कन्द्लकाता )कन्द्लकाता( )कन्द्लकाता( 95. रयकर रयुि )अपील( इकाई-14, कन्द्लकाता )कन्द्लकाता( 96. रयकर रयुि )अपील( इकाई-15, कन्द्लकाता )कन्द्लकाता(6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 97. रयकर रयुि )अपील( इकाई-16, कन्द्लकाता )कन्द्लकाता( 98. रयकर रयुि )अपील( इकाई-17, कन्द्लकाता )कन्द्लकाता( 99. रयकर रयुि )अपील( इकाई-1, रसनसन्द्ल )रसनसन्द्ल( 100. रयकर रयुि )अपील( इकाई -1, गुिाहाटी )गुिाहाटी( 101. रयकर रयुि )अपील( इकाई-2, गुिाहाटी )गुिाहाटी( 102. मुख्य रयकर रयुि, कन्द्लकाता-5 रयकर रयुि )अपील( इकाई-18, कन्द्लकाता )कन्द्लकाता( )कन्द्लकाता( 103. रयकर रयुि )अपील( इकाई-19, कन्द्लकाता )कन्द्लकाता( 104. रयकर रयुि )अपील( इकाई -20, कन्द्लकाता )कन्द्लकाता( 105. रयकर रयुि )अपील( इकाई-21, कन्द्लकाता )कन्द्लकाता( 106. रयकर रयुि )अपील( इकाई-22, कन्द्लकाता )कन्द्लकाता( 107. रयकर रयुि )अपील( इकाई-1, िन्द्रहाट )िन्द्रहाट( 108. रयकर रयुि )अपील( इकाई -1, जडब्रूगढ़ )जडब्रूगढ़( 109. रयकर रयुि )अपील( इकाई -1, जिलांग )जिलांग( 110. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, चेन्नई-4 रयकर रयुि )अपील(इकाई चेन्नई ,1- तजमलनाडु और पुडुचेरी )चेन्नई( )चेन्नई( 111. )चेन्नई( रयकर रयुि )अपील( इकाई-2, चेन्नई )चेन्नई( 112. रयकर रयुि )अपील( इकाई-3, चेन्नई )चेन्नई( 113. रयकर रयुि )अपील( इकाई -4, चेन्नई )चेन्नई( 114. रयकर रयुि )अपील( इकाई-5, चेन्नई )चेन्नई( 115. रयकर रयुि )अपील( इकाई -6, चेन्नई )चेन्नई( 116. रयकर रयुि )अपील( इकाई-7, चेन्नई )चेन्नई( 117. रयकर रयुि )अपील( इकाई-8, चेन्नई )चेन्नई( 118. रयकर रयुि )अपील( इकाई-9, चेन्नई )चेन्नई( 119. रयकर रयुि )अपील( इकाई -10, चेन्नई )चेन्नई([भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 7 120. मुख्य रयकर रयुि, चेन्नई-3 रयकर रयुि )अपील( इकाई-11, चेन्नई )चेन्नई( )चेन्नई( 121. रयकर रयुि )अपील( इकाई-12, चेन्नई )चेन्नई( 122. रयकर रयुि )अपील( इकाई-13, चेन्नई )चेन्नई( 123. रयकर रयुि )अपील( इकाई-14, चेन्नई )चेन्नई( 124. रयकर रयुि )अपील( इकाई-15, चेन्नई )चेन्नई( 125. रयकर रयुि )अपील( इकाई-16, चेन्नई )चेन्नई( 126. रयकर रयुि )अपील( इकाई -1, पुडुचेरी )पुडुचेरी( 127. रयकर रयुि )अपील( इकाई -1, मिरु ै )मिरु ै( 128. रयकर रयुि )अपील( इकाई-2, मिरु ै )मिरु ै( 129. रयकर रयुि )अपील( इकाई-1, सलेम )सलेम( 130. मुख्य रयकर रयुि, जत्ची रयकर रयुि )अपील( इकाई-1, जत्ची )जत्ची( )जत्ची( 131. रयकर रयुि )अपील( इकाई -1, कन्द्यंरटूर )कन्द्यंरटूर( 132. रयकर रयुि )अपील( इकाई-2, कन्द्यंरटूर )कन्द्यंरटूर( 133. रयकर रयुि )अपील( इकाई-3, कन्द्यंरटूर )कन्द्यंरटूर( 134. रयकर रयुि )अपील( इकाई-1, कन्द्जि )कन्द्जि( 135. रयकर रयुि )अपील( इकाई-2, कन्द्जि )कन्द्जि( 136. रयकर रयुि )अपील( इकाई -1, कन्द्जिकन्द्ड )कन्द्जिकन्द्ड( 137. रयकर रयुि )अपील( इकाई -1, जत्िूर )जत्िूर( 138. रयकर रयुि )अपील( इकाई -1, कन्द्ट्टायम )कन्द्ट्टायम( 139. रयकर रयुि )अपील( इकाई -1, जतरुिनंतपुरम )जतरुिनंतपुरम( 140. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, जिियिाडा रयकर रयुि )अपील( इकाई -1, जिियिाडा रंध्र प्रििे और तेलंगाना )जिियिाडा( )जिियिाडा( 141. )हिै राराि( रयकर रयुि )अपील( इकाई -1, रािमुंिरी )रािमुंिरी( 142. रयकर रयुि )अपील( इकाई-1, गुंटूर )गुंटूर( 143. रयकर रयुि )अपील( इकाई-2, गुंटूर )गुंटूर( 144. रयकर रयुि )अपील( इकाई-1, कुरनूल )कुरनूल(8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 145. रयकर रयुि )अपील( इकाई -1, हिै राराि )हिै राराि( 146. रयकर रयुि )अपील( इकाई -2, हिै राराि )हिै राराि( 147. रयकर रयुि )अपील( इकाई-3, हिै राराि )हिै राराि( 148. रयकर रयुि )अपील( इकाई -4, हिै राराि )हिै राराि( 149. रयकर रयुि )अपील( इकाई -1, जतरुपजत )जतरुपजत( 150. मुख्य रयकर रयुि, रयकर रयुि )अपील( इकाई-1, जििाखापत्तनम जििाखापत्तनम )जििाखापत्तनम( 151. रयकर रयुि )अपील( इकाई-2, जििाखापत्तनम )जििाखापत्तनम( 152. रयकर रयुि )अपील( इकाई-1, भुिनेश्वर )भुिनेश्वर( 153. रयकर रयुि )अपील( इकाई-1, कटक )कटक( 154. रयकर रयुि )अपील( इकाई-1, संरलपुर )संरलपुर( 155. रयकर रयुि )अपील( इकाई-5, हिै राराि )हिै राराि( 156. रयकर रयुि )अपील( इकाई -6, हिै राराि )हिै राराि( 157. रयकर रयुि )अपील( इकाई-7, हिै राराि )हिै राराि( 158. रयकर रयुि )अपील( इकाई-8, हिै राराि )हिै राराि( 159. रयकर रयुि )अपील( इकाई-9, हिै राराि )हिै राराि( 160. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, रांची रयकर रयुि )अपील( इकाई-1, रांची )रांची( 161. जरहार और िारखंड )रांची( रयकर रयुि )अपील( इकाई-1, भागलपुर )पटना( )भागलपुर( 162. रयकर रयुि )अपील( इकाई-1, पटना )पटना( 163. रयकर रयुि )अपील( इकाई-2, पटना )पटना( 164. रयकर रयुि )अपील( इकाई-1, धनराि )धनराि( 165. रयकर रयुि )अपील( इकाई-1, हिारीराग )हिारीराग( 166. रयकर रयुि )अपील( इकाई-1, िमिेिपुर )िमिेिपुर([भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 9 167. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, अहमिाराि- रयकर रयुि )अपील( इकाई-1, अहमिाराि गुिरात 2 )अहमिाराि( 168. )अहमिाराि( )अहमिाराि( रयकर रयुि )अपील( इकाई -2, अहमिाराि )अहमिाराि( 169. रयकर रयुि )अपील( इकाई-3, अहमिाराि )अहमिाराि( 170. रयकर रयुि )अपील( इकाई -4, अहमिाराि )अहमिाराि( 171. रयकर रयुि )अपील( इकाई-5, अहमिाराि )अहमिाराि( 172. रयकर रयुि )अपील( इकाई -6, अहमिाराि )अहमिाराि( 173. रयकर रयुि )अपील( इकाई-7, अहमिाराि )अहमिाराि( 174. रयकर रयुि )अपील( इकाई-8, अहमिाराि )अहमिाराि( 175. रयकर रयुि )अपील( इकाई-9, अहमिाराि )अहमिाराि( 176. रयकर रयुि )अपील( इकाई -10, अहमिाराि )अहमिाराि( 177. रयकर रयुि )अपील( इकाई -1, गांधीनगर )गांधीनगर( 178. रयकर रयुि )अपील( इकाई-1, िामनगर )िामनगर( 179. मुख्य रयकर रयुि, िडन्द्िरा रयकर रयुि )अपील( इकाई -1, िडन्द्िरा )िडन्द्िरा( )िडन्द्िरा( 180. रयकर रयुि )अपील( इकाई-2, िडन्द्िरा )िडन्द्िरा( 181. रयकर रयुि )अपील( इकाई-3, िडन्द्िरा )िडन्द्िरा( 182. रयकर रयुि )अपील( इकाई -4, िडन्द्िरा )िडन्द्िरा( 183. रयकर रयुि )अपील( इकाई-5, िडन्द्िरा )िडन्द्िरा( 184. रयकर रयुि )अपील( इकाई-1, सूरत )सूरत( 185. रयकर रयुि )अपील( इकाई-2, सूरत )सूरत( 186. रयकर रयुि )अपील( इकाई-3, सूरत )सूरत( 187. रयकर रयुि )अपील( इकाई-1, रािकन्द्ट )रािकन्द्ट( 188. रयकर रयुि )अपील( इकाई-2 रािकन्द्ट )रािकन्द्ट( 189. रयकर रयुि )अपील( इकाई-3, रािकन्द्ट )रािकन्द्ट(10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 190. रयकर रयुि )अपील( इकाई-1, िलसाड )िलसाड( 191. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, रेंगलुरु-2 रयकर रयुि )अपील( इकाई -1, रेंगलुरु कनाकटक और गन्द्िा )रेंगलुरु( )रेंगलुरु( 192. )रेंगलुरु( रयकर रयुि )अपील( इकाई -2, रेंगलुरु )रेंगलुरु( 193. रयकर रयुि )अपील( इकाई -3, रेंगलुरु )रेंगलुरु( 194. रयकर रयुि )अपील( इकाई -4, रेंगलुरु )रेंगलुरु( 195. रयकर रयुि )अपील( इकाई-5, रेंगलुरु )रेंगलुरु( 196. रयकर रयुि )अपील( इकाई -6, रेंगलुरु )रेंगलुरु( 197. रयकर रयुि )अपील( इकाई -7, रेंगलुरु )रेंगलुरु( 198. रयकर रयुि )अपील( इकाई -8, रेंगलुरु )रेंगलुरु( 199. रयकर रयुि )अपील( इकाई-9, रेंगलुरु )रेंगलुरु( 200. रयकर रयुि )अपील( इकाई -10, रेंगलुरु )रेंगलुरु( 201. रयकर रयुि )अपील( इकाई-11, रेंगलुरु )रेंगलुरु( 202. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, पणिी रयकर रयुि )अपील( इकाई-1, पणिी कनाकटक और गन्द्िा )पणिी( )पणिी( 203. )रेंगलुरु( रयकर रयुि )अपील( इकाई-1, ििे नागरे )ििे नागरे ( 204. रयकर रयुि )अपील( इकाई-1, गुलरग क )गुलरग(क 205. रयकर रयुि )अपील( इकाई-1, मैसूर )मैसूर( 206. रयकर रयुि )अपील( इकाई-1, रेलगाम )रेलगाम( 207. रयकर रयुि )अपील( इकाई-1, हुरली )हुरली( 208. रयकर रयुि )अपील( इकाई -1, मैंगलन्द्र )मैंगलन्द्र( 209. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, इंिौर रयकर रयुि )अपील( इकाई-1, इंिौर )इंिौर( 210. मध्य प्रििे और छत्तीसगढ )इंिौर( रयकर रयुि )अपील( इकाई-2, इंिौर )इंिौर( )भन्द्पाल( 211. रयकर रयुि )अपील( इकाई-3, इंिौर )इंिौर( 212. रयकर रयुि )अपील( इकाई-1, जरलासपुर )जरलासपुर( 213. रयकर रयुि )अपील( इकाई-1, रायपुर )रायपुर( 214. रयकर रयुि )अपील( इकाई-2, रायपुर )रायपुर([भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 11 215. रयकर रयुि )अपील( इकाई-1, उज्जैन )उज्जैन( 216. रयकर रयुि )अपील( इकाई-1, भन्द्पाल )भन्द्पाल( 217. रयकर रयुि )अपील( इकाई-2, भन्द्पाल )भन्द्पाल( 218. रयकर रयुि )अपील( इकाई-1, ग्िाजलयर )ग्िाजलयर( 219. रयकर रयुि )अपील( इकाई-1, िरलपुर )िरलपुर( 220. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, लुजधयाना रयकर रयुि )अपील( इकाई -1, लुजधयाना एनडब्लल्यूरर )लुजधयाना( )लुजधयाना( 221. )चंडीगढ़( रयकर रयुि )अपील( इकाई-2, लुजधयाना )लुजधयाना( 222. रयकर रयुि )अपील( इकाई-3, लुजधयाना )लुजधयाना( 223. रयकर रयुि )अपील( इकाई -4, लुजधयाना )लुजधयाना( 224. रयकर रयुि )अपील( इकाई-1, अमृतसर )अमृतसर( 225. रयकर रयुि )अपील( इकाई-2, अमृतसर )अमृतसर( 226. रयकर रयुि )अपील( इकाई-1, भटटंडा )भटटंडा( 227. रयकर रयुि )अपील( इकाई -1, फरीिाराि )फरीिाराि( 228. रयकर रयुि )अपील( इकाई -1, गुडगांि )गुडगांि( 229. रयकर रयुि )अपील( इकाई -2, गुडगांि )गुडगांि( 230. रयकर रयुि )अपील( इकाई-1, जहसार )जहसार( 231. रयकर रयुि )अपील( इकाई-1, करनाल )करनाल( 232. रयकर रयुि )अपील( इकाई -1, पंचकुला )पंचकुला( 233. रयकर रयुि )अपील( इकाई-1, रन्द्हतक )रन्द्हतक( 234. मुख्य रयकर रयुि, जिमला रयकर रयुि )अपील( इकाई-1, जिमला )जिमला( )जिमला( 235. रयकर रयुि )अपील( इकाई-1, िम्मू )िम्मू( 236. रयकर रयुि )अपील( इकाई -1, श्रीनगर )श्रीनगर( 237. रयकर रयुि )अपील( इकाई-1, पालमपुर )पालमपुर(12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 238. रयकर रयुि )अपील( इकाई -1, िालंधर )िालंधर( 239. रयकर रयुि )अपील( इकाई-2, िालंधर )िालंधर( 240. रयकर रयुि )अपील( इकाई-1, पटटयाला )पटटयाला( 241. रयकर रयुि )अपील( इकाई -1, चंडीगढ़ )चंडीगढ़( 242. रयकर रयुि )अपील( इकाई-2, चंडीगढ़ )चंडीगढ़( 243. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, नाजसकन्द् रयकर रयुि )अपील( इकाई-1, नाजसक पुणे )नाजसक( )नाजसक( 244. )पुणे( रयकर रयुि )अपील( इकाई-2, नाजसक )नाजसक( 245. रयकर रयुि )अपील( इकाई-3, नाजसक )नाजसक( 246. रयकर रयुि )अपील( इकाई -1, औरंगाराि )औरंगाराि( 247. रयकर रयुि )अपील( इकाई-2, औरंगाराि )औरंगाराि( 248. रयकर रयुि )अपील( इकाई-1, पुणे )पुणे( 249. रयकर रयुि )अपील( इकाई-2, पुणे )पुणे( 250. रयकर रयुि )अपील( इकाई-3, पुणे )पुणे( 251. रयकर रयुि )अपील( इकाई-4, पुणे )पुणे( 252. रयकर रयुि )अपील( इकाई-5, पुणे )पुणे( 253. रयकर रयुि )अपील( इकाई -6, पुणे )पुणे( 254. मुख्य रयकर रयुि, ठाणे रयकर रयुि )अपील( इकाई-1, ठाणे )ठाणे( 255. )ठाणे( रयकर रयुि )अपील( इकाई-2, ठाणे )ठाणे( 256. रयकर रयुि )अपील( इकाई-3, ठाणे )ठाणे( 257. रयकर रयुि )अपील( इकाई -1, कन्द्ल्हापुर )कन्द्ल्हापुर( 258. रयकर रयुि )अपील( इकाई-2, कन्द्ल्हापुर )कन्द्ल्हापुर( 259. रयकर रयुि )अपील( इकाई-1, नागपुर )नागपुर( 260. रयकर रयुि )अपील( इकाई-2, नागपुर )नागपुर( 261. रयकर रयुि )अपील( इकाई-7, पुणे )पुणे( 262. रयकर रयुि )अपील( इकाई-8, पुणे )पुणे( 263. रयकर रयुि )अपील( इकाई-9, पुणे )पुणे( 264. रयकर रयुि )अपील( इकाई-10, पुणे )पुणे( 265. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, िन्द्धपुर रयकर रयुि )अपील( इकाई-1, िन्द्धपुर रािस्ट्थान )िन्द्धपुर( )िन्द्धपुर( 266. )ियपुर( रयकर रयुि )अपील( इकाई-2, िन्द्धपुर )िन्द्धपुर([भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 13 267. रयकर रयुि )अपील( इकाई-1, अलिर )अलिर( 268. रयकर रयुि )अपील( इकाई-1, ियपुर )ियपुर( 269. रयकर रयुि )अपील( इकाई-2, ियपुर )ियपुर( 270. रयकर रयुि )अपील( इकाई-3, ियपुर )ियपुर( 271. रयकर रयुि )अपील( इकाई-1, अिमेर )अिमेर( 272. रयकर रयुि )अपील( इकाई-1, कन्द्टा )कन्द्टा( 273. रयकर रयुि )अपील( इकाई-1, उियपुर )उियपुर( 274. रयकर रयुि )अपील( इकाई-1, रीकानेर )रीकानेर( 275. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, ररेली रयकर रयुि )अपील( इकाई-1, ररेली उत्तर प्रििे )पूि(क ) ररेली ( )ररेली ( 276. )लखनऊ( रयकर रयुि )अपील( इकाई-1, लखनऊ )लखनऊ( 277. रयकर रयुि )अपील( इकाई-2, लखनऊ )लखनऊ( 278. रयकर रयुि )अपील( इकाई -1, मुरािाराि )मुरािाराि( 279. रयकर रयुि )अपील( इकाई -1, इलाहाराि )इलाहाराि( 280. रयकर रयुि )अपील( इकाई-1, गन्द्रखपुर )गन्द्रखपुर( 281. रयकर रयुि )अपील( इकाई-1, िाराणसी )िाराणसी( 282. रयकर रयुि )अपील( इकाई-1, हल्वानी )हल्वानी ( 283. प्रधान मुख्य रयकर रयुि, मुख्य रयकर रयुि, िहे रािनू रयकर रयुि )अपील( इकाई-1, िहे रािनू यूपी )पजिम( और उत्तराखंड )िहे रािनू ( )िहे रािनू ( 284. )कानपुर( रयकर रयुि )अपील( इकाई-1, रगरा )रगरा( 285. रयकर रयुि )अपील( इकाई-2, रगरा )रगरा( 286. रयकर रयुि )अपील( इकाई-1, कानपुर )कानपुर( 287. रयकर रयुि )अपील( इकाई-2, कानपुर )कानपुर( 288. रयकर रयुि )अपील( इकाई-3, कानपुर )कानपुर( 289. रयकर रयुि )अपील( इकाई-1, अलीगढ़ )अलीगढ़(14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 290. रयकर रयुि )अपील( इकाई -1, गाजियाराि )गाजियाराि( 291. रयकर रयुि )अपील( इकाई-1, मेरठ )मेरठ( 292. रयकर रयुि )अपील( इकाई -1, मुिफ्फरनगर )मुिफ्फरनगर( 293. रयकर रयुि )अपील( इकाई -1, नन्द्एडा )नन्द्एडा( 2. यह अजधसूचना रािपत् में इसके प्रकािन की तारीख से प्रभािी हन्द्गी। [अजधसूचना स.ं 106/2022/फा. स.ं 279/जिजिध/66/2014-रईटीिे )खडं (] अजखलेि कुमार यािि, उप सजचि MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 2nd September, 2022 (INCOME-TAX) S.O. 4156(E).—In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that – (a) Chief Commissioners of Income-tax as specified in Column (3) of the Schedule below shall be subordinate to the Principal Chief Commissioners of Income-tax as specified in Column (2) of the said Schedule; (b) Commissioners of Income-tax (Appeals) Unit as specified in Column (4) of the said Schedule shall be subordinate to the Chief Commissioners of Income-tax as specified in Column (3) of the said Schedule: SCHEDULE Sl. No. Principal Chief Chief Commissioner of Commissioners of Income-tax (Appeals) Commissioner of Income- Income-tax, (Headquarters) Unit, (Headquarters) tax (Headquarters) (1) (2) (3) (4) 1. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Delhi-9 Unit-1, Delhi, (Delhi) 2. tax, Delhi (Delhi) Commissioner of Income-tax (Appeals) (Delhi) 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)[भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 15 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. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Delhi-7 Unit-12, Delhi, (Delhi) 13. (Delhi) 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. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Delhi-8 Unit-22, Delhi, (Delhi) 23. (Delhi) 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. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Mumbai-11 Unit-1, Mumbai (Mumbai) 33. tax, Mumbai (Mumbai) Commissioner of Income-tax (Appeals) (Mumbai) Unit-2, Mumbai (Mumbai) 34. Commissioner of Income-tax (Appeals) Unit-3, Mumbai (Mumbai) 35. Commissioner of Income-tax (Appeals) Unit-4, Mumbai (Mumbai)16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 36. Commissioner of Income-tax (Appeals) Unit-5, Mumbai (Mumbai) 37. Commissioner of Income-tax (Appeals) Unit-6, Mumbai (Mumbai) 38. Commissioner of Income-tax (Appeals) Unit-7, Mumbai (Mumbai) 39. Commissioner of Income-tax (Appeals) Unit-8, Mumbai (Mumbai) 40. Commissioner of Income-tax (Appeals) Unit-9, Mumbai (Mumbai) 41. Commissioner of Income-tax (Appeals) Unit-10, Mumbai (Mumbai) 42. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Mumbai-7 Unit-11, Mumbai (Mumbai) 43. (Mumbai) Commissioner of Income-tax (Appeals) Unit-12, Mumbai (Mumbai) 44. Commissioner of Income-tax (Appeals) Unit-13, Mumbai (Mumbai) 45. Commissioner of Income-tax (Appeals) Unit-14, Mumbai (Mumbai) 46. Commissioner of Income-tax (Appeals) Unit-15, Mumbai (Mumbai) 47. Commissioner of Income-tax (Appeals) Unit-16, Mumbai (Mumbai) 48. Commissioner of Income-tax (Appeals) Unit-17, Mumbai (Mumbai) 49. Commissioner of Income-tax (Appeals) Unit-18, Mumbai (Mumbai) 50. Commissioner of Income-tax (Appeals) Unit-19, Mumbai (Mumbai) 51. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Mumbai-8 Unit-20, Mumbai (Mumbai) 52. (Mumbai) Commissioner of Income-tax (Appeals) Unit-21, Mumbai (Mumbai) 53. Commissioner of Income-tax (Appeals) Unit-22, Mumbai (Mumbai) 54. Commissioner of Income-tax (Appeals) Unit-23, Mumbai (Mumbai) 55. Commissioner of Income-tax (Appeals) Unit-24, Mumbai (Mumbai) 56. Commissioner of Income-tax (Appeals) Unit-25, Mumbai (Mumbai) 57. Commissioner of Income-tax (Appeals) Unit-26, Mumbai (Mumbai) 58. Commissioner of Income-tax (Appeals) Unit-27, Mumbai (Mumbai) 59. Commissioner of Income-tax (Appeals) Unit-28, Mumbai (Mumbai) 60. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Mumbai-9 Unit-29, Mumbai (Mumbai) 61. (Mumbai) Commissioner of Income-tax (Appeals) Unit-30, Mumbai (Mumbai) 62. Commissioner of Income-tax (Appeals) Unit-31, Mumbai (Mumbai)[भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 17 63. Commissioner of Income-tax (Appeals) Unit-32, Mumbai (Mumbai) 64. Commissioner of Income-tax (Appeals) Unit-33, Mumbai (Mumbai) 65. Commissioner of Income-tax (Appeals) Unit-34, Mumbai (Mumbai) 66. Commissioner of Income-tax (Appeals) Unit-35, Mumbai (Mumbai) 67. Commissioner of Income-tax (Appeals) Unit-36, Mumbai (Mumbai) 68. Commissioner of Income-tax (Appeals) Unit-37, Mumbai (Mumbai) 69. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Mumbai-10 Unit-38, Mumbai (Mumbai) 70. (Mumbai) Commissioner of Income-tax (Appeals) Unit-39, Mumbai (Mumbai) 71. Commissioner of Income-tax (Appeals) Unit-40, Mumbai (Mumbai) 72. Commissioner of Income-tax (Appeals) Unit-41, Mumbai (Mumbai) 73. Commissioner of Income-tax (Appeals) Unit-42, Mumbai (Mumbai) 74. Commissioner of Income-tax (Appeals) Unit-43, Mumbai (Mumbai) 75. Commissioner of Income-tax (Appeals) Unit-44, Mumbai (Mumbai) 76. Commissioner of Income-tax (Appeals) Unit-45, Mumbai (Mumbai) 77. Commissioner of Income-tax (Appeals) Unit-46, Mumbai (Mumbai) 78. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Kolkata-6 Unit-1, Kolkata (Kolkata) 79. tax , West Bengal and (Kolkata) Commissioner of Income-tax (Appeals) Sikkim Unit-2, Kolkata (Kolkata) (Kolkata) 80. Commissioner of Income-tax (Appeals) Unit-3, Kolkata (Kolkata) 81. Commissioner of Income-tax (Appeals) Unit-4, Kolkata (Kolkata) 82. Commissioner of Income-tax (Appeals) Unit-5, Kolkata (Kolkata) 83. Commissioner of Income-tax (Appeals) Unit-6, Kolkata (Kolkata) 84. Commissioner of Income-tax (Appeals) Unit-1, Siliguri (Siliguri) 85. Commissioner of Income-tax (Appeals) Unit-1, Jalpaiguri (Jalpaiguri) 86. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Kolkata-3 Unit-7, Kolkata (Kolkata) 87. (Kolkata) Commissioner of Income-tax (Appeals) Unit-8, Kolkata (Kolkata) 88. Commissioner of Income-tax (Appeals) Unit-9, Kolkata (Kolkata)18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 89. Commissioner of Income-tax (Appeals) Unit-10, Kolkata (Kolkata) 90. Commissioner of Income-tax (Appeals) Unit-11, Kolkata (Kolkata) 91. Commissioner of Income-tax (Appeals) Unit-12, Kolkata (Kolkata) 92. Commissioner of Income-tax (Appeals) Unit-1, Burdwan (Burdwan) 93. Commissioner of Income-tax (Appeals) Unit-1, Durgapur (Durgapur) 94. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Kolkata-4 Unit-13, Kolkata (Kolkata) 95. (Kolkata) Commissioner of Income-tax (Appeals) Unit-14, Kolkata (Kolkata) 96. Commissioner of Income-tax (Appeals) Unit-15, Kolkata (Kolkata) 97. Commissioner of Income-tax (Appeals) Unit-16, Kolkata (Kolkata) 98. Commissioner of Income-tax (Appeals) Unit-17, Kolkata (Kolkata) 99. Commissioner of Income-tax (Appeals) Unit-1, Asansol (Asansol) 100. Commissioner of Income-tax (Appeals) Unit-1, Guwahati (Guwahati) 101. Commissioner of Income-tax (Appeals) Unit-2, Guwahati (Guwahati) 102. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Kolkata-5 Unit-18, Kolkata (Kolkata) 103. (Kolkata) Commissioner of Income-tax (Appeals) Unit-19, Kolkata (Kolkata) 104. Commissioner of Income-tax (Appeals) Unit-20, Kolkata (Kolkata) 105. Commissioner of Income-tax (Appeals) Unit-21, Kolkata (Kolkata) 106. Commissioner of Income-tax (Appeals) Unit-22, Kolkata (Kolkata) 107. Commissioner of Income-tax (Appeals) Unit-1, Jorhat (Jorhat) 108. Commissioner of Income-tax (Appeals) Unit-1, Dibrugarh (Dibrugarh) 109. Commissioner of Income-tax (Appeals) Unit-1, Shillong (Shillong) 110. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Chennai-4 Unit-1, Chennai (Chennai) 111. tax , Tamilnadu & (Chennai) Commissioner of Income-tax (Appeals) Puducherry Unit-2, Chennai (Chennai) (Chennai) 112. Commissioner of Income-tax (Appeals) Unit-3, Chennai (Chennai) 113. Commissioner of Income-tax (Appeals) Unit-4, Chennai (Chennai) 114. Commissioner of Income-tax (Appeals) Unit-5, Chennai (Chennai) 115. Commissioner of Income-tax (Appeals) Unit-6, Chennai (Chennai)[भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 19 116. Commissioner of Income-tax (Appeals) Unit-7, Chennai (Chennai) 117. Commissioner of Income-tax (Appeals) Unit-8, Chennai (Chennai) 118. Commissioner of Income-tax (Appeals) Unit-9, Chennai (Chennai) 119. Commissioner of Income-tax (Appeals) Unit-10, Chennai (Chennai) 120. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Chennai-3 Unit-11, Chennai (Chennai) 121. (Chennai) Commissioner of Income-tax (Appeals) Unit-12, Chennai (Chennai) 122. Commissioner of Income-tax (Appeals) Unit-13, Chennai (Chennai) 123. Commissioner of Income-tax (Appeals) Unit-14, Chennai (Chennai) 124. Commissioner of Income-tax (Appeals) Unit-15, Chennai (Chennai) 125. Commissioner of Income-tax (Appeals) Unit-16, Chennai (Chennai) 126. Commissioner of Income-tax (Appeals) Unit-1, Puducherry (Puducherry) 127. Commissioner of Income-tax (Appeals) Unit-1, Madurai (Madurai) 128. Commissioner of Income-tax (Appeals) Unit-2, Madurai (Madurai) 129. Commissioner of Income-tax (Appeals) Unit-1, Salem (Salem) 130. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Trichy Unit-1, Trichy (Trichy) 131. (Trichy) Commissioner of Income-tax (Appeals) Unit-1, Coimbatore (Coimbatore) 132. Commissioner of Income-tax (Appeals) Unit-2, Coimbatore (Coimbatore) 133. Commissioner of Income-tax (Appeals) Unit-3, Coimbatore (Coimbatore) 134. Commissioner of Income-tax (Appeals) Unit-1, Kochi (Kochi) 135. Commissioner of Income-tax (Appeals) Unit-2, Kochi (Kochi) 136. Commissioner of Income-tax (Appeals) Unit-1, Kozhikode (Kozhikode) 137. Commissioner of Income-tax (Appeals) Unit-1, Thrissur (Thrissur) 138. Commissioner of Income-tax (Appeals) Unit-1, Kottayam (Kottayam) 139. Commissioner of Income-tax (Appeals) Unit-1, Thiruvananthapuram (Thiruvananthapuram) 140. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Vijayawada Unit-1, Vijayawada (Vijayawada) 141. tax, Andhra Pradesh & (Vijaywada) Commissioner of Income-tax (Appeals) Telangana Unit-1, Rajahmundry (Rajahmundry)20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 142. (Hyderabad) Commissioner of Income-tax (Appeals) Unit-1, Guntur (Guntur) 143. Commissioner of Income-tax (Appeals) Unit-2, Guntur (Guntur) 144. Commissioner of Income-tax (Appeals) Unit-1, Kurnool (Kurnool) 145. Commissioner of Income-tax (Appeals) Unit-1, Hyderabad (Hyderabad) 146. Commissioner of Income-tax (Appeals) Unit-2, Hyderabad (Hyderabad) 147. Commissioner of Income-tax (Appeals) Unit-3, Hyderabad (Hyderabad) 148. Commissioner of Income-tax (Appeals) Unit-4, Hyderabad (Hyderabad) 149. Commissioner of Income-tax (Appeals) Unit-1, Tirupati (Tirupati) 150. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Visakhapatnam Unit-1, Visakhapatnam (Visakhapatnam) 151. Commissioner of Income-tax (Appeals) Unit-2, Visakhapatnam (Visakhapatnam) 152. Commissioner of Income-tax (Appeals) Unit-1, Bhubaneshwar (Bhubaneshwar) 153. Commissioner of Income-tax (Appeals) Unit-1, Cuttack (Cuttack) 154. Commissioner of Income-tax (Appeals) Unit-1, Sambalpur (Sambalpur) 155. Commissioner of Income-tax (Appeals) Unit-5, Hyderabad (Hyderabad) 156. Commissioner of Income-tax (Appeals) Unit-6, Hyderabad (Hyderabad) 157. Commissioner of Income-tax (Appeals) Unit-7, Hyderabad (Hyderabad) 158. Commissioner of Income-tax (Appeals) Unit-8, Hyderabad (Hyderabad) 159. Commissioner of Income-tax (Appeals) Unit-9, Hyderabad (Hyderabad) 160. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Ranchi Unit-1, Ranchi (Ranchi) 161. tax , Bihar & Jharkhand (Ranchi) Commissioner of Income-tax (Appeals) (Patna) Unit-1, Bhagalpur (Bhagalpur) 162. Commissioner of Income-tax (Appeals) Unit-1, Patna (Patna)[भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 21 163. Commissioner of Income-tax (Appeals) Unit-2, Patna (Patna) 164. Commissioner of Income-tax (Appeals) Unit-1, Dhanbad (Dhanbad) 165. Commissioner of Income-tax (Appeals) Unit-1, Hazaribagh (Hazaribagh) 166. Commissioner of Income-tax (Appeals) Unit-1, Jamshedpur (Jamshedpur) 167. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Ahmedabad-2 Unit-1, Ahmedabad tax , Gujarat (Ahmedabad) (Ahmedabad) 168. (Ahmedabad) Commissioner of Income-tax (Appeals) Unit-2, Ahmedabad (Ahmedabad) 169. Commissioner of Income-tax (Appeals) Unit-3, Ahmedabad (Ahmedabad) 170. Commissioner of Income-tax (Appeals) Unit-4, Ahmedabad (Ahmedabad) 171. Commissioner of Income-tax (Appeals) Unit-5, Ahmedabad (Ahmedabad) 172. Commissioner of Income-tax (Appeals) Unit-6, Ahmedabad (Ahmedabad) 173. Commissioner of Income-tax (Appeals) Unit-7, Ahmedabad (Ahmedabad) 174. Commissioner of Income-tax (Appeals) Unit-8, Ahmedabad (Ahmedabad) 175. Commissioner of Income-tax (Appeals) Unit-9, Ahmedabad (Ahmedabad) 176. Commissioner of Income-tax (Appeals) Unit-10, Ahmedabad (Ahmedabad) 177. Commissioner of Income-tax (Appeals) Unit-1, Gandhinagar (Gandhinagar) 178. Commissioner of Income-tax (Appeals) Unit-1, Jamnagar (Jamnagar) 179. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Vadodara Unit-1, Vadodara (Vadodara) 180. (Vadodara) Commissioner of Income-tax (Appeals) Unit-2, Vadodara (Vadodara) 181. Commissioner of Income-tax (Appeals) Unit-3, Vadodara (Vadodara) 182. Commissioner of Income-tax (Appeals) Unit-4, Vadodara (Vadodara) 183. Commissioner of Income-tax (Appeals) Unit-5, Vadodara (Vadodara)22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 184. Commissioner of Income-tax (Appeals) Unit-1, Surat (Surat) 185. Commissioner of Income-tax (Appeals) Unit-2, Surat (Surat) 186. Commissioner of Income-tax (Appeals) Unit-3, Surat (Surat) 187. Commissioner of Income-tax (Appeals) Unit-1, Rajkot (Rajkot) 188. Commissioner of Income-tax (Appeals) Unit-2 Rajkot (Rajkot) 189. Commissioner of Income-tax (Appeals) Unit-3, Rajkot (Rajkot) 190. Commissioner of Income-tax (Appeals) Unit-1, Valsad (Valsad) 191. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Bengaluru-2 Unit-1, Bengaluru (Bengaluru) tax , Karnataka & Goa (Bengaluru) 192. Commissioner of Income-tax (Appeals) (Bengaluru) Unit-2, Bengaluru (Bengaluru) 193. Commissioner of Income-tax (Appeals) Unit-3, Bengaluru (Bengaluru) 194. Commissioner of Income-tax (Appeals) Unit-4, Bengaluru (Bengaluru) 195. Commissioner of Income-tax (Appeals) Unit-5, Bengaluru (Bengaluru) 196. Commissioner of Income-tax (Appeals) Unit-6, Bengaluru (Bengaluru) 197. Commissioner of Income-tax (Appeals) Unit-7, Bengaluru (Bengaluru) 198. Commissioner of Income-tax (Appeals) Unit-8, Bengaluru (Bengaluru) 199. Commissioner of Income-tax (Appeals) Unit-9, Bengaluru (Bengaluru) 200. Commissioner of Income-tax (Appeals) Unit-10, Bengaluru (Bengaluru) 201. Commissioner of Income-tax (Appeals) Unit-11, Bengaluru (Bengaluru) 202. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Panaji Unit-1, Panaji (Panaji) 203. tax , Karnataka & Goa (Panaji) Commissioner of Income-tax (Appeals) (Bengaluru) Unit-1, Devanagere (Devanagare) 204. Commissioner of Income-tax (Appeals) Unit-1, Gulbarga (Gulbarga) 205. Commissioner of Income-tax (Appeals) Unit-1, Mysore (Mysore) 206. Commissioner of Income-tax (Appeals) Unit-1, Belgaum (Belgaum) 207. Commissioner of Income-tax (Appeals) Unit-1, Hubli (Hubli) 208. Commissioner of Income-tax (Appeals) Unit-1, Mangalore (Mangalore) 209. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Indore Unit-1, Indore (Indore)[भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 23 210. tax , MP & CG (Indore) Commissioner of Income-tax (Appeals) (Bhopal) Unit-2, Indore (Indore) 211. Commissioner of Income-tax (Appeals) Unit-3, Indore (Indore) 212. Commissioner of Income-tax (Appeals) Unit-1, Bilaspur (Bilaspur) 213. Commissioner of Income-tax (Appeals) Unit-1, Raipur (Raipur) 214. Commissioner of Income-tax (Appeals) Unit-2, Raipur (Raipur) 215. Commissioner of Income-tax (Appeals) Unit-1, Ujjain (Ujjain) 216. Commissioner of Income-tax (Appeals) Unit-1, Bhopal (Bhopal) 217. Commissioner of Income-tax (Appeals) Unit-2, Bhopal (Bhopal) 218. Commissioner of Income-tax (Appeals) Unit-1, Gwalior (Gwalior) 219. Commissioner of Income-tax (Appeals) Unit-1, Jabalpur (Jabalpur) 220. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Ludhiana Unit-1, Ludhiana tax , NWR (Ludhiana) (Ludhiana) (Chandigarh) 221. Commissioner of Income-tax (Appeals) Unit-2, Ludhiana (Ludhiana) 222. Commissioner of Income-tax (Appeals) Unit-3, Ludhiana (Ludhiana) 223. Commissioner of Income-tax (Appeals) Unit-4, Ludhiana (Ludhiana) 224. Commissioner of Income-tax (Appeals) Unit-1, Amritsar (Amritsar) 225. Commissioner of Income-tax (Appeals) Unit-2, Amritsar (Amritsar) 226. Commissioner of Income-tax (Appeals) Unit-1, Bhatinda (Bhatinda) 227. Commissioner of Income-tax (Appeals) Unit-1, Faridabad (Faridabad) 228. Commissioner of Income-tax (Appeals) Unit-1, Gurgaon (Gurgaon) 229. Commissioner of Income-tax (Appeals) Unit-2, Gurgaon (Gurgaon) 230. Commissioner of Income-tax (Appeals) Unit-1, Hisar (Hisar) 231. Commissioner of Income-tax (Appeals) Unit-1, Karnal (Karnal) 232. Commissioner of Income-tax (Appeals) Unit-1, Panchkula (Panchkula)24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 233. Commissioner of Income-tax (Appeals) Unit-1, Rohtak (Rohtak) 234. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Shimla (Shimla) Unit-1, Shimla (Shimla) 235. Commissioner of Income-tax (Appeals) Unit-1, Jammu (Jammu) 236. Commissioner of Income-tax (Appeals) Unit-1, Srinagar (Srinagar) 237. Commissioner of Income-tax (Appeals) Unit-1, Palampur (Palampur) 238. Commissioner of Income-tax (Appeals) Unit-1, Jalandhar (Jalandhar) 239. Commissioner of Income-tax (Appeals) Unit-2, Jalandhar (Jalandhar) 240. Commissioner of Income-tax (Appeals) Unit-1, Patiala (Patiala) 241. Commissioner of Income-tax (Appeals) Unit-1, Chandigarh (Chandigarh) 242. Commissioner of Income-tax (Appeals) Unit-2, Chandigarh (Chandigarh) 243. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Nashik Unit-1, Nashik (Nashik) 244. tax , Pune (Nashik) Commissioner of Income-tax (Appeals) (Pune) Unit-2, Nashik (Nashik) 245. Commissioner of Income-tax (Appeals) Unit-3, Nashik (Nashik) 246. Commissioner of Income-tax (Appeals) Unit-1, Aurangabad (Aurangabad) 247. Commissioner of Income-tax (Appeals) Unit-2, Aurangabad (Aurangabad) 248. Commissioner of Income-tax (Appeals) Unit-1, Pune (Pune) 249. Commissioner of Income-tax (Appeals) Unit-2, Pune (Pune) 250. Commissioner of Income-tax (Appeals) Unit-3, Pune (Pune) 251. Commissioner of Income-tax (Appeals) Unit-4, Pune (Pune) 252. Commissioner of Income-tax (Appeals) Unit-5, Pune (Pune) 253. Commissioner of Income-tax (Appeals) Unit-6, Pune (Pune) 254. Chief Commissioner of Commissioner of Income-tax (Appeals) Income-tax, Thane Unit-1, Thane (Thane) 255. (Thane) Commissioner of Income-tax (Appeals) Unit-2, Thane (Thane) 256. Commissioner of Income-tax (Appeals) Unit-3, Thane (Thane) 257. Commissioner of Income-tax (Appeals) Unit-1, Kolhapur (Kolhapur)[भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 25 258. Commissioner of Income-tax (Appeals) Unit-2, Kolhapur (Kolhapur) 259. Commissioner of Income-tax (Appeals) Unit-1, Nagpur (Nagpur) 260. Commissioner of Income-tax (Appeals) Unit-2, Nagpur (Nagpur) 261. Commissioner of Income-tax (Appeals) Unit-7, Pune (Pune) 262. Commissioner of Income-tax (Appeals) Unit-8, Pune (Pune) 263. Commissioner of Income-tax (Appeals) Unit-9, Pune (Pune) 264. Commissioner of Income-tax (Appeals) Unit-10, Pune (Pune) 265. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Jodhpur Unit-1, Jodhpur tax , Rajasthan (Jodhpur) (Jodhpur) (Jaipur) 266. Commissioner of Income-tax (Appeals) Unit-2, Jodhpur (Jodhpur) 267. Commissioner of Income-tax (Appeals) Unit-1, Alwar (Alwar) 268. Commissioner of Income-tax (Appeals) Unit-1, Jaipur (Jaipur) 269. Commissioner of Income-tax (Appeals) Unit-2, Jaipur (Jaipur) 270. Commissioner of Income-tax (Appeals) Unit-3, Jaipurc(Jaipur) 271. Commissioner of Income-tax (Appeals) Unit-1, Ajmer (Ajmer) 272. Commissioner of Income-tax (Appeals) Unit-1, Kota (Kota) 273. Commissioner of Income-tax (Appeals) Unit-1, Udaipur (Udaipur) 274. Commissioner of Income-tax (Appeals) Unit-1, Bikaner (Bikaner) 275. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Bareilly Unit-1, Bareilly (Barielly) 276. tax , UP(East) (Barielly) Commissioner of Income-tax (Appeals) (Lucknow) Unit-1, Lucknow (Lucknow) 277. Commissioner of Income-tax (Appeals) Unit-2, Lucknow (Lucknow) 278. Commissioner of Income-tax (Appeals) Unit-1, Moradabad (Moradabad) 279. Commissioner of Income-tax (Appeals) Unit-1, Allahabad (Allahabad) 280. Commissioner of Income-tax (Appeals) Unit-1, Gorakhpur (Gorakhpur) 281. Commissioner of Income-tax (Appeals) Unit-1, Varanasi (Varanasi)26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 282. Commissioner of Income-tax (Appeals) Unit-1, Haldwani (Haldwani) 283. Principal Chief Chief Commissioner of Commissioner of Income-tax (Appeals) Commissioner of Income- Income-tax, Dehradun Unit-1, Dehradun (Dehradun) 284. tax , UP(West) & (Dehradun) Commissioner of Income-tax (Appeals) Uttrakhand Unit-1, Agra (Agra) (Kanpur) 285. Commissioner of Income-tax (Appeals) Unit-2, Agra (Agra) 286. Commissioner of Income-tax (Appeals) Unit-1, Kanpur (Kanpur) 287. Commissioner of Income-tax (Appeals) Unit-2, Kanpur (Kanpur) 288. Commissioner of Income-tax (Appeals) Unit-3, Kanpur (Kanpur) 289. Commissioner of Income-tax (Appeals) Unit-1, Aligarh (Aligarh) 290. Commissioner of Income-tax (Appeals) Unit-1, Ghaziabad (Ghaziabad) 291. Commissioner of Income-tax (Appeals) Unit-1, Meerut (Meerut) 292. Commissioner of Income-tax (Appeals) Unit-1, Muzaffarnagar (Muzaffarnagar) 293. Commissioner of Income-tax (Appeals) Unit-1, Noida (Noida) 2. This Notification shall come into force from the date of its publication in the official Gazette. [Notification No.106/2022/F. No. 279/Misc./66/2014-ITJ(Pt.)] AKHILESH KUMAR YADAVA, Dy. Secy. 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.

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