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TMI BlogJurisdiction of Income tax Authorities u/s 120(1) and (2) of the Income-Tax Act, 1961 - powers and performance of the functions notified.X X X X Extracts X X X X X X X X Extracts X X X X ..... the powers and performance of the functions by all or any of the income-tax authorities specified in column (4) of the Schedule annexed to the said notification. 2. Whereas, the Principal Chief Commissioners of Income-tax authorized under the said notification issued orders to the respective Commissioners of Income-tax (Appeals) under their respective jurisdiction. 3. Whereas, the Faceless Appeal Scheme, 2021 came into force from 28th December, 2021, which necessitated designation of Commissioners of Income-tax (Appeals) to deal with the appeals arising under section 246A and 248 of the Act falling under the Faceless Appeal Scheme, 2021. 4. Now, in exercise of the powers conferred by sub-section (1) read with sub-section (3) of section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Transfer Pricing)- 2, Mumbai and one or more grounds of appeal relate to Arm's length price under Chapter X of Income-tax Act, 1961 and related penalties Commissioner of Income Tax (International Taxation)-2, Mumbai All cases and related penalties 3. Commissioner of Income-tax (Appeals), Mumbai- 57 Mumbai All Principal Commissioners/ Commissioners of Income-tax of Mumbai Region All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)- 3, Mumbai and one or more grounds of appeal relate to Arm's length price under Chapter X of Income-tax Act, 1961 and related penalties Commissioner of Income Tax (International Taxation)-3, Mumbai All cases and related penalties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and one or more grounds of appeal relate to Arm's length price under Chapter X of Income-tax Act, 1961 and related penalties Commissioner of Income-tax (IT and TP), Pune All cases and related penalties 7. Commissioner of Income-tax (Appeals), Delhi-42 New Delhi Commissioner of Income-tax (IT)-1, Delhi All cases and related penalties 8. Commissioner of Income-tax (Appeals), Delhi-43 New Delhi Commissioner of Income-tax (IT)-2, Delhi and Range 3(1) of Commissioner of Income-tax (IT)-3, Delhi All cases and related penalties 9. Commissioner of Income-tax (Appeals), Delhi-44 New Delhi (i) All Principal Commissioners/ Commissioners of Income-tax of Delhi Region (ii) All Principal Commissioners/ Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been passed by a Transfer Pricing Officer under Commissioner of Income-tax (International Taxation and Transfer pricing), Kolkata and one or more grounds of appeal relate to Arm's length price under Chapter X of Income-tax Act, 1961 and related penalties Commissioner of Income-tax (IT and TP), Kolkata All cases and related penalties 12. Commissioner of Income-tax (Appeals), Hyderabad-10 Hyderabad i) All Principal Commissioners/ Commissioners of Income-tax of Andhra Pradesh and Telangana Region All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (International Taxation and Transfer pricing), Hyderabad and one or more grounds of appeal relate to Arm's length price under C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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