Income Tax

Region wise list of Jurisdiction of CIT Appeals under the Black Money Act 2015 – CBDT Notification

Jurisdiction of CIT Appeals under the Black Money Act 2015. Region wise list including additional powers for cases of International Taxation Notification

F.No. 279/Misc./M-44/2018-ITJ

Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
******

Room No.12, 5th Floor,
Jeevan Vihar Building, Sansad Marg
New Delhi,  Dated 1st October, 2018

To,
All Pr. Chief Commissioners of Income Tax,

Sub:- Notification in respect of assigning jurisdiction to Commissioner (Appeals) under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BM Act)- reg.

Madam/Sir,

Kindly take reference to Board’s letter F. No. 279/Misc/M-44/2018-ITJ dated 16.04.2018 vide which every CCA region was required to notify one CIT(A) to exercise jurisdiction in the cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BM Act). In response, proposals have been received from the offices of Pr.CCsIT from all the regions.

Accordingly, approval of the Board is here by granted for notifying following CsIT(A) in respective CCA regions as per the list below:-

S. No. CCA Region CsIT(A) exercising jurisdiction  under the Black Money Act, 20 15
1 A.P.  & Telangana CIT(A)-11, Hyderabad
2 Bihar  & Jharkhand CIT(A)-1, Patna
3 Delhi CIT(A)-20, Delhi
4 Gujarat CIT(A)-11, Ahmedabad
5 Karnataka & Goa CIT(A)-12, Bengaluru
6 Kerala CIT(A)-3, Kochi
7 MP & CG CIT(A)-1, Bhopal
8 Mumbai CIT(A)-5,  Mumbai
9 Nagpur CIT(A)-3,  Nagpur
10 NER CIT(A)-1, Guwahati
11 NWR CIT(A)-2, Chandigarh
12 Odisha CIT(A)-2, Bhubaneswar
13 Pune CIT(A)-11, Pune
14 Rajasthan CIT(A)-1, Jaipur
15 Tamil Nadu CIT(A)-17, Chennai
16 UP (East) CIT(A)-3, Lucknow
17 UP (West) CIT(A)-3, Kanpur
18 W.B. & Sikkim CIT(A)-20, Kolkata

3. Additionally, approval of Board is also granted in respect of notifying CIT(A)-42, Delhi to exercise the additional powers and perform the functions in respect of any appeal filed by cases or class of cases of persons specified within the span and control for the cases of International Taxation falling under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BM ACT).

4. In light of above, I am directed to convey that necessary notification to this effect may be issued by every CCIT at the earliest, wherever such notifications have not been issued so far. Further, a copy of the notification must invariably be forwarded to this office for record.

This issues with the approval of Member (A&J),  CBDT

Yours faithfully,

(Abhishek Gautam)

DCIT (OSD) (ITJ-I), CBDT
Tele:   011-  23741832

Copy for information to

  1. CIT(Investigation), CBDT, North Block
  2. Database cell for uploading on irsofficersonline.gov.in
Share

Recent Posts

  • Income Tax

Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC

It can never be the object of assessment proceedings to find an empirically, absolutely correct solution on every fact issue…

6 days ago
  • Income Tax

Penalty u/s 270A deleted as assessee filed revised computation during scrutiny

Penalty u/s 270A deleted as assesse filed revised computation during scrutiny correcting the mistake which was noticed only after the…

1 week ago
  • Income Tax

Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT

Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…

1 week ago
  • Income Tax

Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT

Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment  - ITAT In…

2 weeks ago
  • Income Tax

Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT

Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…

2 weeks ago
  • Income Tax

Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII

CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…

2 weeks ago