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

No protective addition required when additions is confirmed in hands of searched person – ITAT

No protective addition required in the hand of a third party when additions have been confirmed in the hands of…

20 hours ago
  • arbitration

Limitation u/s 34 of Arbitration Act commences on disposal of application u/s 33 by Arbitral Tribunal – SC

Limitation for filing application u/s 34 of Arbitration Act commence from date on which application u/s 33 is disposed of…

5 days ago
  • Income Tax

Case remanded in absence of finding if disallowance u/s 40A(3) covered by Rule 6DD

Case remanded as no finding was given whether cash payments disallowed u/s 40A(3) were covered by Rule 6DD under Income…

6 days ago
  • Income Tax

For investment in share capital, source of investment is outside the control of the investee company

In case of investment in share capital, the source of investment may remain outside the control of the investee company.…

6 days ago
  • ICAI

ICAI issues revised Code of Ethics (13th edition)- Applicable Dates

ICAI issues revised Code of Ethics (13th edition) ICAI has released revised Code of Ethics (13th edition). The revised Code…

1 week ago
  • SEBI

Modified Norms for Nomination in Demat Accounts and Mutual Fund Folio

Modified Norms for Nomination in Demat Accounts and Mutual Fund Folio SEBI has modified Norms on Nomination to be implemented…

2 weeks ago