Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-15122025-268515
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 5604]
NEW DELHI, MONDAY, DECEMBER 15, 2025/AGRAHAYANA 24, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
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.
SCHEDULE
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| S. | Designation of Income Tax | Headquarters| Income Tax Authorities |
| No. | Appellate Authority | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| (1) | (2) | (3) | (4) |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 1 | Commissioner of Income Tax | Hyderabad | Principal Commissioner of Income Tax-1, Hyderabad; |
| | (Appeals), Hyderabad-11 | | |
| | | | Principal Commissioner of Income Tax-2, Hyderabad; |
| | | | |
| | | | Commissioner of Income Tax (Exemptions), Hyderabad |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 2 | Commissioner of Income Tax | Hyderabad | Principal Commissioner of Income Tax-4, Hyderabad; |
| | (Appeals), Hyderabad-12 | | |
| | | | Principal Commissioner of Income Tax, Tirupati |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 3 | Commissioner of Income Tax | Visakhapatnam| Principal Commissioner of Income Tax-1, Vishakhapatnam; |
| | (Appeals), Visakhapatnam- 3 | | |
| | | | Principal Commissioner of Income Tax, Vijayawada |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 4 | Commissioner of Income Tax | Bhubaneswar | Principal Commissioner of Income Tax-1, Bhubaneshwar; |
| | (Appeals), Bhubaneswar- 2 | | |
| | | | Principal Commissioner of Income Tax, Sambalpur |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 5 | Commissioner of Income Tax | Patna | Principal Commissioner of Income Tax, Patna; |
| | (Appeals), Patna-3 | | |
| | | | Principal Commissioner of Income Tax, Ranchi; |
| | | | |
| | | | Principal Commissioner of Income Tax, Dhanbad; |
| | | | Commissioner of Income Tax (Exemptions), Patna |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 6 | Commissioner of Income Tax | Delhi | Principal Commissioner of Income Tax-1, Delhi |
| | (Appeals), Delhi-23 | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 7 | Commissioner of Income Tax | Delhi | Principal Commissioner of Income Tax-4, Delhi |
| | (Appeals), Delhi-24 | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 8 | Commissioner of Income Tax | Delhi | Principal Commissioner of Income Tax-7, Delhi |
| | (Appeals), Delhi-25 | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 9 | Commissioner of Income Tax | Delhi | Principal Commissioner of Income Tax-10, Delhi |
| | (Appeals), Delhi-26 | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 10 | Commissioner of Income Tax | Delhi | Principal Commissioner of Income Tax-12, Delhi |
| | (Appeals), Delhi-27 | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 11 | Commissioner of Income Tax | Delhi | Principal Commissioner of Income Tax-15, Delhi |
| | (Appeals), Delhi-28 | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 12 | Commissioner of Income Tax | Delhi | Principal Commissioner of Income Tax-20, Delhi |
| | (Appeals), Delhi-29 | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 13 | Commissioner of Income Tax | Delhi | Commissioner of Income Tax (Exemptions), Delhi |
| | (Appeals), Delhi-30 | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 14 | Commissioner of Income Tax | Ahmedabad | Principal Commissioner of Income Tax-1, Ahmedabad; |
| | (Appeals), Ahmedabad-11 | | |
| | | | Principal Commissioner of Income Tax-1, Rajkot; |
| | | | |
| | | | Commissioner of Income Tax (Exemptions), Ahmedabad |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 15 | Commissioner of Income Tax | Ahmedabad | Principal Commissioner of Income Tax-3, Ahmedabad; |
| | (Appeals), Ahmedabad-12 | | |
| | | | Principal Commissioner of Income Tax, Jamnagar |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 16 | Commissioner of Income Tax | Surat | Principal Commissioner of Income Tax-1, Surat; |
| | (Appeals), Surat-4 | | |
| | | | Principal Commissioner of Income Tax-1, Vadodara; |
| | | | |
| | | | Principal Commissioner of Income Tax, Valsad |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 17 | Commissioner of Income Tax | Bengaluru | Principal Commissioner of Income Tax-1, Bengaluru; |
| | (Appeals), Bengaluru-15 | | |
| | | | Principal Commissioner of Income Tax-2, Bengaluru; |
| | | | |
| | | | Principal Commissioner of Income Tax-3, Bengaluru; |
| | | | Commissioner of Income Tax (Exemptions), Bengaluru |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 18 | Commissioner of Income Tax | Panaji | Principal Commissioner of Income Tax, Hubli; |
| | (Appeals), Panaji-2 | | Principal Commissioner of Income Tax, Panaji |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 19 | Commissioner of Income Tax | Kochi | Principal Commissioner of Income Tax-1, Kochi; |
| | (Appeals), Kochi-3 | | |
| | | | Principal Commissioner of Income Tax, Kozhikode; |
| | | | Principal Commissioner of Income Tax, Thiruvananthapuram; |
| | | | |
| | | | Commissioner of Income Tax (Exemptions), Kochi |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 20 | Commissioner of Income Tax | Bhopal | Principal Commissioner of Income Tax-1, Bhopal; |
| | (Appeals), Bhopal-3 | | Principal Commissioner of Income Tax, Gwalior; |
| | | | Principal Commissioner of Income Tax-1, Indore; |
| | | | Principal Commissioner of Income Tax-1, Jabalpur; |
| | | | Commissioner of Income Tax (Exemptions), Bhopal |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 21 | Commissioner of Income Tax | Raipur | Principal Commissioner of Income Tax-1, Raipur |
| | (Appeals), Raipur-3 | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 22 | Commissioner of Income Tax | Mumbai | Principal Commissioner of Income Tax-1, Mumbai; |
| | (Appeals), Mumbai-47 | | Principal Commissioner of Income Tax-19, Mumbai |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 23 | Commissioner of Income Tax | Mumbai | Principal Commissioner of Income Tax-2, Mumbai; |
| | (Appeals), Mumbai-48 | | |
| | | | Principal Commissioner of Income Tax-20, Mumbai |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 24 | Commissioner of Income Tax | Mumbai | Principal Commissioner of Income Tax-3, Mumbai; |
| | (Appeals), Mumbai-49 | | |
| | | | Principal Commissioner of Income Tax-27, Mumbai |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 25 | Commissioner of Income Tax | Mumbai | Principal Commissioner of Income Tax-4, Mumbai; |
| | (Appeals), Mumbai-50 | | |
| | | | Commissioner of Income Tax (Exemptions), Mumbai |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 26 | Commissioner of Income Tax | Mumbai | Principal Commissioner of Income Tax-5, Mumbai |
| | (Appeals), Mumbai-51 | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 27 | Commissioner of Income Tax | Mumbai | Principal Commissioner of Income Tax-6, Mumbai; |
| | (Appeals), Mumbai-52 | | |
| | | | Principal Commissioner of Income Tax-41, Mumbai |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 28 | Commissioner of Income Tax | Mumbai | Principal Commissioner of Income Tax-8, Mumbai; |
| | (Appeals), Mumbai-53 | | |
| | | | Principal Commissioner of Income Tax-42, Mumbai |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 29 | Commissioner of Income Tax | Mumbai | Principal Commissioner of Income Tax-17, Mumbai |
| | (Appeals), Mumbai-54 | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 30 | Commissioner of Income Tax | Nagpur | Principal Commissioner of Income Tax-1, Nagpur; |
| | (Appeals), Nagpur-3 | | |
| | | | Principal Commissioner of Income Tax-2, Nagpur |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 31 | Commissioner of Income Tax | Ludhiana | Principal Commissioner of Income Tax-1, Amritsar; |
| | (Appeals), Ludhiana- 5 | | |
| | | | Principal Commissioner of Income Tax-1, Chandigarh; |
| | | | |
| | | | Principal Commissioner of Income Tax-1, Jalandhar; |
| | | | |
| | | | Principal Commissioner of Income Tax-1, Ludhiana; |
| | | | |
| | | | Principal Commissioner of Income Tax, Panchkula; |
| | | | |
| | | | Principal Commissioner of Income Tax, Patiala; |
| | | | |
| | | | Principal Commissioner of Income Tax, Srinagar; |
| | | | |
| | | | Commissioner of Income Tax (Exemptions), Chandigar |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 32 | Commissioner of Income Tax | Gurgaon | Principal Commissioner of Income Tax, Faridabad; |
| | (Appeals), Gurgaon- 3 | | Principal Commissioner of Income Tax, Rohtak |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 33 | Commissioner of Income Tax | Pune | Principal Commissioner of Income Tax-1, Pune; |
| | (Appeals), Pune-11 | | |
| | | | Principal Commissioner of Income Tax-2, Pune; |
| | | | Principal Commissioner of Income Tax-1, Thane; |
| | | | |
| | | | Commissioner of Income Tax (Exemptions), Pune |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 34 | Commissioner of Income Tax | Pune | Principal Commissioner of Income Tax-3, Pune; |
| | (Appeals), Pune-12 | | |
| | | | Principal Commissioner of Income Tax-4, Pune; |
| | | | |
| | | | Principal Commissioner of Income Tax-1, Nashik |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 35 | Commissioner of Income Tax | Jaipur | Principal Commissioner of Income Tax-1, Jaipur; |
| | (Appeals), Jaipur- 4 | | |
| | | | Principal Commissioner of Income Tax-1, Jodhpur |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 36 | Commissioner of Income Tax | Jaipur | Principal Commissioner of Income Tax-2, Jaipur; |
| | (Appeals), Jaipur- 5 | | |
| | | | Commissioner of Income Tax (Exemptions), Jaipur |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 37 | Commissioner of Income Tax | Udaipur | Principal Commissioner of Income Tax, Udaipur |
| | (Appeals), Udaipur-2 | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 38 | Commissioner of Income Tax | Chennai | Principal Commissioner of Income Tax-1, Chennai; |
| | (Appeals), Chennai-18 | | |
| | | | Principal Commissioner of Income Tax-3, Chennai; |
| | | | |
| | | | Principal Commissioner of Income Tax-4, Chennai; |
| | | | |
| | | | Principal Commissioner of Income Tax-8, Chennai |
| | | | Principal Commissioner of Income Tax-1, Madurai; |
| | | | |
| | | | Principal Commissioner of Income Tax-1, Coimbatore |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 39 | Commissioner of Income Tax | Chennai | Commissioner of Income Tax (Exemptions), Chennai |
| | (Appeals), Chennai-19 | | |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 40 | Commissioner of Income Tax | Lucknow | Principal Commissioner of Income Tax, Allahabad; |
| | (Appeals), Lucknow- 3 | | |
| | | | Principal Commissioner of Income Tax, Bareilly; |
| | | | |
| | | | Principal Commissioner of Income Tax, Gorakhpur; |
| | | | |
| | | | Principal Commissioner of Income Tax-1, Lucknow; |
| | | | |
| | | | Commissioner of Income Tax (Exemptions), Lucknow |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 41 | Commissioner of Income Tax | Kanpur | Principal Commissioner of Income Tax-1, Agra; |
| | (Appeals), Kanpur- 4 | | |
| | | | Principal Commissioner of Income Tax-1, Kanpur |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 42 | Commissioner of Income Tax | Kanpur | Principal Commissioner of Income Tax, Dehradun; |
| | (Appeals), Noida-3 | | |
| | | | Principal Commissioner of Income Tax, Ghaziabad; |
| | | | |
| | | | Principal Commissioner of Income Tax, Noida |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 43 | Commissioner of Income Tax | Kolkata | Principal Commissioner of Income Tax, Asansol; |
| | (Appeals), Kolkata-20 | | |
| | | | Principal Commissioner of Income Tax-1, Kolkata; |
| | | | |
| | | | Commissioner of Income Tax (Exemptions), Kolkata |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 44 | Commissioner of Income Tax | Kolkata | Principal Commissioner of Income Tax-2, Kolkata; |
| | (Appeals), Kolkata-21 | | |
| | | | Principal Commissioner of Income Tax-5, Kolkata |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 45 | Commissioner of Income Tax | Kolkata | Principal Commissioner of Income Tax-9, Kolkata; |
| | (Appeals), Kolkata-26 | | |
| | | | Principal Commissioner of Income Tax-13, Kolkata |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 46 | Commissioner of Income Tax | Kolkata | Principal Commissioner of Income Tax-18, Kolkata; |
| | (Appeals), Kolkata-27 | | |
| | | | Principal Commissioner of Income Tax, Siliguri |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
| 47 | Commissioner of Income Tax | Guwahati | Principal Commissioner of Income Tax-1, Guwahati; |
| | (Appeals), Central NER, | | |
| | Guwahati | | Principal Commissioner of Income Tax, Shillong |
+-------+-------------------------------------------+-------------+-------------------------------------------------------------+
2. This notification shall come into force form the date of its publication in the Official Gazette.
[Notification No. 170/2025/ F.No. 279/Misc./M-110/2025-ITJ]
DHRUV ASHTA, Under Secy. (ITJ-II), CBDT
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