Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-27102025-267178
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 4750]
NEW DELHI, MONDAY, OCTOBER 27, 2025/ KARTIKA 5, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th October, 2025
S.O. 4901(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), the Central Board of Direct Taxes hereby: -
(a) directs that the Commissioner of Income-tax specified in column (2) of the Schedule hereto annexed, having his
headquarter at the place specified in the corresponding entry in column (3) of the said schedule, shall exercise the
concurrent powers:
i. to rectify u/s 154 of the IT Act 1961, the mistakes which are apparent from records including any refund
issued earlier under the provisions of the Act and/or non-consideration of any pre-paid tax credit and/or
non-consideration of any relief eligible and/or calculation of interest u/s 244A of the IT Act 1961, in
passing any order under the Income-tax Act resulting in error in computation of the Tax and/or refund
determined and/or demand;
ii. to issue notice of demand under section 156 of the Income-tax Act, 1961 in such cases covered under (a)
above.
in respect of such territorial area or such cases or classes of cases or such persons or classes of persons specified
in the corresponding entry in column (4) of the said Schedule and in respect of all income or classes of income thereof;
(b) authorizes the Commissioner of Income-tax referred to in this notification to issue orders in writing for the
exercise of the powers and performance of the functions by the Additional Commissioners or Joint Commissioners
of Income-tax, who are subordinate to him, in respect of such territorial area or such persons or classes of persons
or of such income or classes of income or of such cases or classes of cases specified in the corresponding entry
in column (4) of the said Schedule;
(c) authorizes the Additional Commissioners or Joint Commissioners of Income-tax referred to in clause (b) of this
notification, to issue orders in writing for the exercise of the powers and performance of the functions by the
Assessing Officers, who are subordinate to them, in respect of such territorial area or such persons or classes
of persons or income or classes of income, or cases or classes of cases specified in the corresponding entry in
column (4) of the said Schedule, in respect of which such Additional Commissioners or Joint Commissioners of
Income-tax are authorized by the Commissioner of Income-tax under clause (b) of this notification.
SCHEDULE
+-------+---------------------------------------+---------------+---------------------------------------------------+
| Sl.No | Designation of the Income Tax | Headquarters | Jurisdiction |
| | Authority | | |
+-------+---------------------------------------+---------------+---------------------------------------------------+
| (1) | (2) | (3) | (4) |
+-------+---------------------------------------+---------------+---------------------------------------------------+
| 1. | Commissioner of Income Tax, | Bengaluru | All the cases where the orders have been passed |
| | Centralized Processing Centre, | | through the interface between Assessing Officer and |
| | Bengaluru | | the Centralized Processing Centre. |
+-------+---------------------------------------+---------------+---------------------------------------------------+
2. This notification shall come into force from the date of its publication in the official Gazette.
[Notification No. 155/2025/F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I]
MEENAKSHI SINGH, Dy. Secy.
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and Published by the Controller of Publications, Delhi-110054.