Control of income-tax authorities u/s 118 of IT ACT 1961 - subordinate positions to PCIT and CCIT defined. - 106/2022 - Income Tax

Extract

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 106/2022 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 1 [ First Schedule ] 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 2 [ (4) of the First Schedule ] shall be subordinate to the Chief Commissioners of Income-tax as specified in Column (3) of the said Schedule: 3 [ (c) Commissioner of Income-tax (Appeals) Unit as specified in column (3) of the Second Schedule shall be subordinate to the Principal Chief Commissioner of Income-tax specified in column (2) of the said Schedule: Provided that no order shall be issued so as to interfere with the discretion of the Commissioner of Income-tax (Appeals) in exercise of his appellate functions. ] 4 [FIRST SCHEDULE] Sl. No. Principal Chief Commissioner of Income- tax (Headquarters) Chief Commissioner of Income-tax, (Headquarters) Commissioners of Income-tax (Appeals) Unit, (Headquarters) (1) (2) (3) (4) 1. Principal Chief Commissioner of Income- tax, Delhi (Delhi) Chief Commissioner of Income-tax, Delhi-9 (Delhi) 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. Chief Commissioner of Income-tax, Delhi-7 (Delhi) 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. Chief Commissioner of Income-tax, Delhi-8 (Delhi) 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. Principal Chief Commissioner of Income- tax, Mumbai (Mumbai) Chief Commissioner of Income-tax, Mumbai-11 (Mumbai) Commissioner of Income-tax (Appeals) Unit-1, Mumbai (Mumbai) 33. Commissioner of Income-tax (Appeals) Unit-2, Mumbai (Mumbai) 34. Commissioner of Income-tax (Appeals) Unit-3, Mumbai (Mumbai) 35. Commissioner of Income-tax (Appeals) Unit-4, Mumbai (Mumbai) 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 Income-tax, Mumbai-7 (Mumbai) Commissioner of Income-tax (Appeals) Unit-11, Mumbai (Mumbai) 43. 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 Income-tax, Mumbai-8 (Mumbai) Commissioner of Income-tax (Appeals) Unit-20, Mumbai (Mumbai) 52. 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 Income-tax, Mumbai-9 (Mumbai) Commissioner of Income-tax (Appeals) Unit-29, Mumbai (Mumbai) 61. Commissioner of Income-tax (Appeals) Unit-30, Mumbai (Mumbai) 62. Commissioner of Income-tax (Appeals) Unit-31, Mumbai (Mumbai) 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 Income-tax, Mumbai-10 (Mumbai) Commissioner of Income-tax (Appeals) Unit-38, Mumbai (Mumbai) 70. 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 Commissioner of Income- tax , West Bengal and Sikkim (Kolkata) Chief Commissioner of Income-tax, Kolkata-6 (Kolkata) Commissioner of Income-tax (Appeals) Unit-1, Kolkata (Kolkata) 79. Commissioner of Income-tax (Appeals) Unit-2, 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 Income-tax, Kolkata-3 (Kolkata) Commissioner of Income-tax (Appeals) Unit-7, Kolkata (Kolkata) 87. Commissioner of Income-tax (Appeals) Unit-8, Kolkata (Kolkata) 88. Commissioner of Income-tax (Appeals) Unit-9, Kolkata (Kolkata) 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 Income-tax, Kolkata-4 (Kolkata) Commissioner of Income-tax (Appeals) Unit-13, Kolkata (Kolkata) 95. 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. 5 [ **** ] 101. 5 [ **** ] 102. Chief Commissioner of Income-tax, Kolkata-5 (Kolkata) Commissioner of Income-tax (Appeals) Unit-18, Kolkata (Kolkata) 103. 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. 5 [****] 108. 5 [****] 109. 5 [****] 110. Principal Chief Commissioner of Income- tax , Tamilnadu Puducherry (Chennai) Chief Commissioner of Income-tax, Chennai-4 (Chennai) Commissioner of Income-tax (Appeals) Unit-1, Chennai (Chennai) 111. Commissioner of Income-tax (Appeals) Unit-2, 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) 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 Income-tax, Chennai-3 (Chennai) Commissioner of Income-tax (Appeals) Unit-11, Chennai (Chennai) 121. 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. 5 [****] 129. Commissioner of Income-tax (Appeals) Unit-1, Salem (Salem) 130. Chief Commissioner of Income-tax, Trichy (Trichy) Commissioner of Income-tax (Appeals) Unit-1, Trichy (Trichy) 131. 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. 5 [****] 135. 5 [****] 136. 5 [****] 137. 5 [****] 138. 5 [****] 139. 5 [****] 140. Principal Chief Commissioner of Income- tax, Andhra Pradesh Telangana (Hyderabad) Chief Commissioner of Income-tax, Vijayawada (Vijaywada) Commissioner of Income-tax (Appeals) Unit-1, Vijayawada (Vijayawada) 141. Commissioner of Income-tax (Appeals) Unit-1, Rajahmundry (Rajahmundry) 142. Commissioner of Income-tax (Appeals) Unit-1, Guntur (Guntur) 143. 5 [****] 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 Income-tax, Visakhapatnam Commissioner of Income-tax (Appeals) Unit-1, Visakhapatnam (Visakhapatnam) 151. Commissioner of Income-tax (Appeals) Unit-2, Visakhapatnam (Visakhapatnam) 152. 5 [****] 153. 5 [****] 154. 5 [****] 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 Commissioner of Income- tax , Bihar Jharkhand (Patna) Chief Commissioner of Income-tax, Ranchi (Ranchi) Commissioner of Income-tax (Appeals) Unit-1, Ranchi (Ranchi) 161. Commissioner of Income-tax (Appeals) Unit-1, Bhagalpur (Bhagalpur) 162. Commissioner of Income-tax (Appeals) Unit-1, Patna (Patna) 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 Commissioner of Income- tax , Gujarat (Ahmedabad) Chief Commissioner of Income-tax, Ahmedabad-2 (Ahmedabad) Commissioner of Income-tax (Appeals) Unit-1, Ahmedabad (Ahmedabad) 168. 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 Income-tax, Vadodara (Vadodara) Commissioner of Income-tax (Appeals) Unit-1, Vadodara (Vadodara) 180. 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) 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 Commissioner of Income- tax , Karnataka Goa (Bengaluru) Chief Commissioner of Income-tax, Bengaluru-2 (Bengaluru) Commissioner of Income-tax (Appeals) Unit-1, Bengaluru (Bengaluru) 192. Commissioner of Income-tax (Appeals) 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 Commissioner of Income- tax , Karnataka Goa (Bengaluru) Chief Commissioner of Income-tax, Panaji (Panaji) Commissioner of Income-tax (Appeals) Unit-1, Panaji (Panaji) 203. Commissioner of Income-tax (Appeals) 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 Commissioner of Income- tax , MP CG (Bhopal) Chief Commissioner of Income-tax, Indore (Indore) Commissioner of Income-tax (Appeals) Unit-1, Indore (Indore) 210. Commissioner of Income-tax (Appeals) 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 Commissioner of Income- tax , NWR (Chandigarh) Chief Commissioner of Income-tax, Ludhiana (Ludhiana) Commissioner of Income-tax (Appeals) Unit-1, Ludhiana (Ludhiana) 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) 233. Commissioner of Income-tax (Appeals) Unit-1, Rohtak (Rohtak) 234. Chief Commissioner of Income-tax, Shimla (Shimla) Commissioner of Income-tax (Appeals) 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 Commissioner of Income- tax , Pune (Pune) Chief Commissioner of Income-tax, Nashik (Nashik) Commissioner of Income-tax (Appeals) Unit-1, Nashik (Nashik) 244. Commissioner of Income-tax (Appeals) 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. 5 [****] 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 Income-tax, Thane (Thane) Commissioner of Income-tax (Appeals) Unit-1, Thane (Thane) 255. 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) 258. Commissioner of Income-tax (Appeals) Unit-2, Kolhapur (Kolhapur) 259. 5 [****] 260. 5 [****] 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 Commissioner of Income- tax , Rajasthan (Jaipur) Chief Commissioner of Income-tax, Jodhpur (Jodhpur) Commissioner of Income-tax (Appeals) Unit-1, Jodhpur (Jodhpur) 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 Commissioner of Income- tax , UP(East) (Lucknow) Chief Commissioner of Income-tax, Bareilly (Barielly) Commissioner of Income-tax (Appeals) Unit-1, Bareilly (Barielly) 276. Commissioner of Income-tax (Appeals) 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) 282. Commissioner of Income-tax (Appeals) Unit-1, Haldwani (Haldwani) 283. Principal Chief Commissioner of Income- tax , UP(West) Uttrakhand (Kanpur) Chief Commissioner of Income-tax, Dehradun (Dehradun) Commissioner of Income-tax (Appeals) Unit-1, Dehradun (Dehradun) 284. Commissioner of Income-tax (Appeals) Unit-1, Agra (Agra) 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) 6 [SECOND SCHEDULE Sl.No. Principal Chief Commissioner of Income-tax (Headquarters) Commissioner of Income-tax (Appeals) Unit, (Headquarters) (1) (2) (3) 1 Principal Chief Commissioner of Income-tax, NER (Guwahati) Commissioner of Income-tax (Appeals) Unit-1, Guwahati (Guwahati) 2 Commissioner of Income-tax (Appeals) Unit-2, Guwahati (Guwahati) 3 Commissioner of Income-tax (Appeals) Unit-1, Jorhat (Jorhat) 4 Commissioner of Income-tax (Appeals) Unit-1, Dibrugarh (Dibrugarh) 5 Commissioner of Income-tax (Appeals) Unit-1, Shillong (Shillong) 6 Principal Chief Commissioner of Income-tax, Kerala (Kochi) Commissioner of Income-tax (Appeals) Unit-1, Kochi (Kochi) 7 Commissioner of Income-tax (Appeals) Unit-2, Kochi (Kochi) 8 Commissioner of Income-tax (Appeals) Unit-1, Kozhikode (Kozhikode) 9 Commissioner of Income-tax (Appeals) Unit-1, Thrissur (Thrissur) 10 Commissioner of Income-tax (Appeals) Unit-1, Kottayam (Kottayam) 11 Commissioner of Income-tax (Appeals) Unit-1, Thiruvananthapuram (Thiruvananthapuram) 12 Principal Chief Commissioner of Income-tax, Odisha (Bhubaneshwar) Commissioner of Income-tax (Appeals) Unit-1, Bhubaneshwar (Bhubaneshwar) 13 Commissioner of Income-tax (Appeals) Unit-1, Cuttack (Cuttack) 14 Commissioner of Income-tax (Appeals) Unit-1, Sambalpur (Sambalpur) 15 Principal Chief Commissioner of Income-tax, Nagpur (Nagpur) Commissioner of Income-tax (Appeals) Unit-1, Nagpur (Nagpur) 16 Commissioner of Income-tax (Appeals) Unit-2, Nagpur (Nagpur). ] 2. This Notification shall come into force from the date of its publication in the official Gazette. [F. No. 279/Misc./66/2014-ITJ(Pt.)] AKHILESH KUMAR YADAVA, Dy. Secy. *************** NOTES:- 1. Substituted vide NOTIFICATION NO. 20/2024 dated 06-02-2024 w.e.f. 22-01-2024 before it was read as, Schedule below 2. Substituted vide NOTIFICATION NO. 20/2024 dated 06-02-2024 w.e.f. 22-01-2024 before it was read as, (4) of the said Schedule 3. Inserted vide NOTIFICATION NO. 20/2024 dated 06-02-2024 w.e.f. 22-01-2024 4. Substituted vide NOTIFICATION NO. 20/2024 dated 06-02-2024 w.e.f. 22-01-2024 before it was read as, SCHEDULE 5. Omitted vide NOTIFICATION NO. 20/2024 dated 06-02-2024 w.e.f. 22-01-2024 before it was read as, 100. Commissioner of Income-tax (Appeals) Unit-1, Guwahati (Guwahati) 101. Commissioner of Income-tax (Appeals) Unit-2, Guwahati (Guwahati) 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) 128. Commissioner of Income-tax (Appeals) Unit-2, Madurai (Madurai) 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) 143. Commissioner of Income-tax (Appeals) Unit-2, Guntur (Guntur) 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) 247. Commissioner of Income-tax (Appeals) Unit-2, Aurangabad (Aurangabad) 259. Commissioner of Income-tax (Appeals) Unit-1, Nagpur (Nagpur) 260. Commissioner of Income-tax (Appeals) Unit-2, Nagpur (Nagpur) 6. Inserted vide NOTIFICATION NO. 20/2024 dated 06-02-2024 w.e.f. 22-01-2024

20/2024 - Dated: 6-2-2024 - Income Tax - Amendment in Notification No. 106/2022 dated 2nd September, 2022 - Control of income-tax authorities u/s 118 of IT ACT 1961 - subordinate positions to PCIT and CCIT.