CBDT assigns jurisdiction of CIT(Appeals) in pursuance of assessments completed in pursuance to search u/s 132, requisition u/s 132A or survey u/s 133A or against penalty orders
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Notification No. 170/2025
New Delhi, the 15th December, 2025
INCOME-TAX
S.O. 5799(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), and in continuation to the notification number S.O. 2907(E), dated the 13th November, 2014, published in the Gazette of India, Part II, Section 3, Sub-section (ii), the Central Board of Direct Taxes hereby directs that the Commissioner of Income-tax (Appeals) specified in column (2) of the Schedule annexed hereto, having their headquarters at the places specified in corresponding entries in column (3) of the Schedule, shall exercise the powers and perform the functions in respect of following class of cases, namely:-
(i) appeals under sections 246A and 248 of the Income-tax Act, 1961 (43 of 1961) ( the said Act) against assessments completed in pursuance to search under section 132, requisition under section 132A or survey under section 133A of the said Act;
(ii) appeals under sections 246A and 248 of the said Act against assessments where addition or change of income is made on the basis of material seized under section 132 or section 132A or impounded under section 133A of the said Act; and
(iii) appeals under sections 246A and 248 of the said Act against penalty orders passed in category of cases mentioned in clauses (i) or (ii),
in respect of the persons or class of persons, for whom the Income-tax authorities specified in column (4) of the Schedule exercise the powers and perform the functions specified in the notification numbers S.O. 2752(E) dated the 22nd October 2014 and S.O. 2754(E), dated the 22nd October 2014.
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