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:-

  1. 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;
  2. 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
  3. 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.  No. 

Designation of Income Tax Appellate Authority 

Headquarters 

Income Tax Authorities 

 

 

 

 

(1)

(2)

(3)

(4)

1

Commissioner of Income Tax (Appeals), Hyderabad-11

Hyderabad

Principal Commissioner of Income Tax-1, Hyderabad;

 

 

 

Principal Commissioner of Income Tax-2, Hyderabad;

 

 

 

Commissioner of Income Tax (Exemptions), Hyderabad

2

Commissioner of Income Tax (Appeals), Hyderabad-12

Hyderabad

Principal Commissioner of Income Tax-4, Hyderabad;

 

 

 

Principal Commissioner of Income Tax, Tirupati 

3

Commissioner of Income Tax (Appeals), Visakhapatnam- 3

Visakhapatnam

Principal Commissioner of Income Tax-1,

 

 

 

Vishakhapatnam;

 

 

 

Principal Commissioner of Income Tax, Vijayawada

4

Commissioner of Income Tax (Appeals), Bhubaneswar- 2

Bhubaneswar

Principal Commissioner of Income Tax-1, Bhubaneshwar;

 

 

 

Principal Commissioner of Income Tax, Sambalpur

5

Commissioner of Income Tax (Appeals), Patna-3

Patna

Principal Commissioner of Income Tax, Patna;

 

 

 

Principal Commissioner of Income Tax, Ranchi;

 

 

 

Principal Commissioner of Income Tax, Dhanbad;

 

 

 

Commissioner of Income Tax (Exemptions), Patna

6

Commissioner of Income Tax (Appeals), Delhi-23

Delhi

Principal Commissioner of Income Tax-1, Delhi

7

Commissioner of Income Tax (Appeals), Delhi-24

Delhi

Principal Commissioner of Income Tax-4, Delhi

8

Commissioner of Income Tax (Appeals), Delhi-25

Delhi

Principal Commissioner of Income Tax-7, Delhi

9

Commissioner of Income Tax (Appeals), Delhi-26

Delhi

Principal Commissioner of Income Tax-10, Delhi

10

Commissioner of Income Tax (Appeals), Delhi-27

Delhi

Principal Commissioner of Income Tax-12, Delhi

11

Commissioner of Income Tax (Appeals), Delhi-28

Delhi

Principal Commissioner of Income Tax-15, Delhi

12

Commissioner of Income Tax (Appeals), Delhi-29

Delhi

Principal Commissioner of Income Tax-20, Delhi

13

Commissioner of Income Tax (Appeals), Delhi-30

Delhi

Commissioner of Income Tax (Exemptions), Delhi

14

Commissioner of Income Tax (Appeals), Ahmedabad-11

Ahmedabad

Principal Commissioner of Income Tax-1,

 

 

 

Ahmedabad;

 

 

 

Principal Commissioner of Income Tax-1, Rajkot;

 

 

 

Commissioner of Income Tax (Exemptions),

 

 

 

Ahmedabad                            

15

Commissioner of Income Tax (Appeals), Ahmedabad-12

Ahmedabad

Principal Commissioner of Income Tax-3,

 

 

 

Ahmedabad;

 

 

 

Principal Commissioner of Income Tax, Jamnagar       

16

Commissioner of Income Tax (Appeals), Surat-4

Surat

Principal Commissioner of Income Tax-1, Surat;

 

 

 

Principal Commissioner of Income Tax-1, Vadodara;

 

 

 

Principal Commissioner of Income Tax, Valsad

17

Commissioner of Income Tax (Appeals), Bengaluru-15

Bengaluru

Principal Commissioner of Income Tax-1,

 

 

 

Bengaluru;                       

 

 

 

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 (Appeals), Panaji-2

Panaji

Principal Commissioner of Income Tax, Hubli;

 

 

 

Principal Commissioner of Income Tax, Panaji

19

Commissioner of Income Tax (Appeals), Kochi-3

Kochi

Principal Commissioner of Income Tax-1, Kochi;

 

 

 

Principal Commissioner of Income Tax, Kozhikode;

 

 

 

Principal Commissioner of Income Tax, Thiruvananthapuram;

 

 

 

Commissioner of Income Tax (Exemptions), Kochi

20

Commissioner of Income Tax (Appeals), Bhopal-3

Bhopal

Principal Commissioner of Income Tax-1, Bhopal;

 

 

 

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 (Appeals), Raipur-3

Raipur

Principal Commissioner of Income Tax-1, Raipur

22

Commissioner of Income Tax (Appeals), Mumbai-47

Mumbai

Principal Commissioner of Income Tax-1, Mumbai;

 

 

 

Principal Commissioner of Income Tax-19, Mumbai

23

Commissioner of Income Tax (Appeals), Mumbai-48

Mumbai

Principal Commissioner of Income Tax-2, Mumbai;

 

 

 

Principal Commissioner of Income Tax-20, Mumbai

24

Commissioner of Income Tax (Appeals), Mumbai-49

Mumbai

Principal Commissioner of Income Tax-3, Mumbai;

 

 

 

Principal Commissioner of Income Tax-27 , Mumbai   

25

Commissioner of Income Tax (Appeals), Mumbai-50

Mumbai

Principal Commissioner of Income Tax-4, Mumbai;

 

 

 

Commissioner of Income Tax (Exemptions), Mumbai

26

Commissioner of Income Tax (Appeals), Mumbai-51

Mumbai

Principal Commissioner of Income Tax-5, Mumbai

27

Commissioner of Income Tax (Appeals), Mumbai-52

Mumbai

Principal Commissioner of Income Tax-6, Mumbai;

 

 

 

Principal Commissioner of Income Tax-41, Mumbai

28

Commissioner of Income Tax (Appeals), Mumbai-53

Mumbai

Principal Commissioner of Income Tax-8, Mumbai;

 

 

 

Principal Commissioner of Income Tax-42, Mumbai

29

Commissioner of Income Tax (Appeals), Mumbai-54

Mumbai

Principal Commissioner of Income Tax-17, Mumbai

30

Commissioner of Income Tax (Appeals), Nagpur-3

Nagpur

Principal Commissioner of Income Tax-1, Nagpur;

 

 

 

Principal Commissioner of Income Tax-2, Nagpur

31

Commissioner of Income Tax (Appeals), Ludhiana- 5 

Ludhiana

Principal Commissioner of Income Tax-1, Amritsar;

 

 

 

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), Chandigarh

32

Commissioner of Income Tax (Appeals), Gurgaon- 3

Gurgaon

Principal Commissioner of Income Tax, Faridabad;     

 

 

 

Principal Commissioner of Income Tax, Rohtak   

33

Commissioner of Income Tax (Appeals), Pune-11

Pune

Principal Commissioner of Income Tax-1, Pune;

 

 

 

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 (Appeals), Pune-12

Pune

Principal Commissioner of Income Tax-3, Pune;         

 

 

 

Principal Commissioner of Income Tax-4, Pune; 

 

 

 

Principal Commissioner of Income Tax-1, Nashik

35

Commissioner of Income Tax (Appeals), Jaipur- 4

 Jaipur

Principal Commissioner of Income Tax-1 , Jaipur;        

 

 

 

Principal Commissioner of Income Tax-1, Jodhpur

36

Commissioner of Income Tax (Appeals), Jaipur- 5

 Jaipur

Principal Commissioner of Income Tax-2, Jaipur;

 

 

 

Commissioner of Income Tax (Exemptions), Jaipur

37

Commissioner of Income Tax (Appeals), Udaipur-2

Udaipur

Principal Commissioner of Income Tax, Udaipur

38

Commissioner of Income Tax (Appeals), Chennai-18

Chennai

Principal Commissioner of Income Tax-1, Chennai;    

 

 

 

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 (Appeals), Chennai-19

Chennai

Commissioner of Income Tax (Exemptions),

 

 

 

Chennai

40

Commissioner of Income Tax (Appeals), Lucknow- 3

Lucknow

Principal Commissioner of Income Tax, Allahabad;

 

 

 

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 (Appeals), Kanpur- 4

Kanpur

Principal Commissioner of Income Tax-1 , Agra;          

 

 

 

Principal Commissioner of Income Tax-1, Kanpur

42

Commissioner of Income Tax (Appeals), Noida-3

Kanpur

Principal Commissioner of Income Tax, Dehradun;     

 

 

 

Principal Commissioner of Income Tax, Ghaziabad;    

 

 

 

Principal Commissioner of Income Tax, Noida

43

Commissioner of Income Tax (Appeals), Kolkata-20

Kolkata

Principal Commissioner of Income Tax, Asansol;        

 

 

 

Principal Commissioner of Income Tax-1, Kolkata;

 

 

 

Commissioner of Income Tax (Exemptions), Kolkata

44

Commissioner of Income Tax (Appeals), Kolkata-21

Kolkata

Principal Commissioner of Income Tax-2 , Kolkata;     

 

 

 

Principal Commissioner of Income Tax-5, Kolkata

45

Commissioner of Income Tax (Appeals), Kolkata-26

Kolkata

Principal Commissioner of Income Tax-9 , Kolkata;     

 

 

 

Principal Commissioner of Income Tax-13, Kolkata

46

Commissioner of Income Tax (Appeals), Kolkata-27

Kolkata

Principal Commissioner of Income Tax-18 , Kolkata;   

 

 

 

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