S.O. 2117

: (1) The Commissioners of Income-tax (Appeals) specified in column (2) of the Schedule hereto annexed having their headquarters directed under section 120

What this is

S.O. 2117 was published on 4 September 1998. Its subject is : (1) The Commissioners of Income-tax (Appeals) specified in column (2) of the Schedule hereto annexed having their headquarters directed under section 120.

This fixes the monetary limits below which the department will not appeal. It binds the department only: it is not a rule about the merits, and an assessee cannot draw an inference from a withdrawn appeal.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.120	s.241, s.243

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

In exercise of the powers conferred on him by the Central Board of Direct Taxes under sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), and CBDT's Notification No. 10678, dated 21st August, 1998, and in supersession of all existing orders, the Chief Commissioner of Income-tax, Pune, hereby directs that :

(1) The Commissioners of Income-tax (Appeals) specified in column (2) of the Schedule hereto annexed having their headquarters at the places specified in column 3 of the said Schedule, shall perform functions in respect of such territorial areas or of such incomes or classes of incomes or such classes of cases as assessed with the income-tax authorities specified in column 4 of the said Schedule.

(2) This notification shall come into force on and from September 7, 1998.

(3) The monetary limits specified in column 4 of the Schedule will cease to operate with effect from October 1, 1998.

SCHEDULE

(Referred to in Notification No. 10678, dated 21st August, 1998.)

Sl. No. Designation Headquarters Jurisdiction (1) (2) (3) (4)

1. CIT(A)-I, Pune Pune All the cases having assessed income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of :

(1) Commissioner of Income-tax-I, Pune. (2) All cases pertaining to TDS in respect of territorial area and class of persons within the jurisdiction of Addl. CIT/DCIT (TDS) Range, Pune. (3) All cases specifically assigned.

2. CIT(A)-II, Pune Pune All the cases having assessed income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of :

(1) Commissioner of Income-tax-II, Pune. (2) All cases pertaining to TDS in respect of territorial area and class of persons within the jurisdiction of Addl. CIT/DCIT (TDS) Range, Pune. (3) All cases specifically assigned.

3. CIT(A) Thane Thane All the cases having assessed income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of :

(1) Commissioner of Income-tax-II, Thane. (2) All cases pertaining to TDS in respect of territorial area and class of persons within the jurisdiction of Addl. CIT/DCIT (TDS) Range, Thane. (3) All cases specifically assigned.

4. CIT(A) Kolhapur All the cases having assessed Kolhapur income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of :

(1) Addl. CIT/Dy.CIT. Range-1, Kolhapur (2) Addl. CIT/Dy.CIT. Range-2, Kolhapur (3) Addl. CIT/Dy.CIT. Range-3, Kolhapur (4) Addl. CIT/Dy.CIT. Spl. Range-I, Kolhapur

(5) All cases pertaining to TDS in respect of territorial area and class of persons within the jurisdiction of Addl. CIT/DCIT (TDS) Range, Kolhapur (6) All cases specifically assigned.

5. CIT(A) Naisk Naisk All the cases having assessed income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of : Addl. CIT/(CD) IT, Range-2 Jalgaon

(2) All the cases having assessed income/loss above Rs. 1 lakh and assessed by the ACsIT/ ITOs under the Addl. CIT/ DCIT, Range-1, Nasik.

(3) All the cases assessed by the Addl. CIT/DCIT, Special Range-I, Nasik.

(4) All cases specifically assigned.

6. CIT(A) Aurangabad All the cases having assessed Aurangabad income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of : Addl. CIT/DCIT, Range-3 Aurangabad

(2) All the cases assessed by the Addl. CIT/DCIT, Special Range-2, Aurangabad

(3) All cases specifically assigned.

7. CIT(A)-I Nagpur All the cases having assessed Nagpur income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of : (1) Addl. CIT/DCIT Range-1 Nagpur. (2) Addl. CIT/DCIT. Special Range-1 Nagpur (3) All wards/circles located in the districts of Amravati Wardha and Yeotmal within the jurisdiction of Addl. CIT/DCIT, Akola Range Akola.

(4) All cases specifically assigned.

8. CIT(A)-II Nagpur All the cases having assessed Nagpur income/loss above Rs. 1 lakh in all wards/circles/ranges and districts within the jurisdiction of : (1) Addl. CIT/DCIT Range-2 Nagpur. (2) Addl. CIT/DCIT. Special Range-2 Nagpur (3) All wards/circles located in the districts of Akola and Buldhana (under the jurisdiction of ITO Khamgaon) within the jurisdiction of Addl. CIT/DCIT, Akola Range, Akola. (4) All cases pertaining to TDS in respect of territorial area and class of persons within the jurisdiction of Addl. CIT/DCIT (TDS) Range, Nagpur. (5) All cases specifically assigned.

Note : The monetary limits specified in column 4 of the Schedule will cease to operate with effect from 1st October, 1998, as specified in para 3 of this office notification dated 4th September, 1998, pursuant to CBDT

Notification No. S.O. 714(E), dated 21st August, 1998 (G.O.I. Press Notifi cation No. 10678, dated 21st August, 1998.)

[CCIT/PN/Tech/CIT(A)/Juris.-I/1998-99/008]

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 155/2025 [F. No. CB/362/2025-O/o Addl. DIT 6 CPC Bengaluru-187/10/2024-ITA-I] /SO 4901(E) — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 27 October 2025
Notification No. 50/2024 [F. No. 187/6/2024-TPL] / SO 2209(E) — Minstry of Finance 6 June 2024
Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] / SO 2992(E) — Ministry of Finance 6 July 2023
Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E) — Ministry of Finance 21 March 2023
Notification No. 10/2023 [F.No. 187/3/2020-ITA-I] / SO 951(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 1 March 2023
Notification No.121/2022 [F.No.187/3/2020-ITA-I] / SO 5255(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 14 November 2022

← S.O. 781(E) · S.O. 1785 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.