Exclusive Jurisdiction of one CIT-A overs cases assessed under the Black Money Act 2015. Nineteen such stations notified by CBDT
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BM Act) has been enacted to deal with the problem of Black money in the form of undisclosed foreign income and assets, and to provide for imposition of tax on such undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.
As per section 15 of the BM Act, any person aggrieved with the order passed by the Assessing Officer under the BM Act, may file an appeal to the Commissioner (Appeals). However, Commissioner (Appeals) under the BM Act have not yet been notified and the jurisdiction has also not been assigned to such Commissioner (Appeals).
Exclusive jurisdiction to one Commissioner (Appeals) over cases assessed under the BM Act
In view of the above, it has been decided by the Central Board Direct Taxes (the Board) that one of the Commissioner (Appeals) under the Income Tax Act, 1961 in each Pr. CCIT Region may be given jurisdiction over the cases assessed under the BM Act.
Further, it is proposed that such Commissioner (Appeals) under the Income-tax Act, 1961 to be notified under the BM Act, 2015 may be stationed, as per the table below: –
|S. No.||Pr. CCIT Region||Station of the CIT(A) to be notified as Commissioner (Appeals) under the BM Act, 2015|
|6.||UP West and Uttarakhand||Kanpur|
|7.||Madhya Pradesh and Chattisgarh||Bhopal|
|8.||Bihar and Jharkhand||Patna|
|9.||West Bengal and Kolkata||Sikkim|
|10.||North Eastern Region||Guwahati|
|12.||Andhra Pradesh and Telangana||Hyderabad|
|13.||Tamilnadu and Puducherry||Chennai|
|15.||Karnataka and Goa||Bengaluru|
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