Notification No.106/2022 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 4156(E)

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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 2nd September, 2022 (INCOME-TAX) S.O. 4156(E). — In exercise of the powers conferred by section 118 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that –

(a) Chief Commissioners of Income-tax as specified in Column

(3) of the Schedule below shall be subordinate to the Principal Chief Commissioners of Income-tax as specified in Column

(2) of the said Schedule;

(b) Commissioners of Income - tax (Appeals) Unit as specified in Column

(4) of the said Schedule shall be subordinate to the Chief Commissioners of Income - tax as spec ified in Column

(3) of the said Schedule: SCHEDULE Sl. No . Principal Chief Commissioner of Income - tax (Headquarters) Chief Commissioner of Income - tax, (Headquarters) Commissioners of Income - tax (Appeals) Unit, (Headquarters)

(1) (2)

(3) (4) 1. Principal C hief Commissioner of Income - tax, Delhi ( Delhi ) Chief Commissioner of Income - tax, Delhi - 9 ( Delhi ) Commissioner of Income - tax (Appeals) Unit - 1, Delhi, ( Delhi ) 2. Commissioner of Income - tax (Appeals) Unit - 2, Delhi, ( Delhi ) 3. Commissioner of Income - tax (Ap peals) Unit - 3, Delhi, ( Delhi ) 4. Commissioner of Income - tax (Appeals) Unit - 4, Delhi, ( Delhi ) 5. Commissioner of Income - tax (Appeals) Unit - 5, Delhi, ( Delhi ) 6. Commissioner of Income - tax (Appeals) Unit - 6, Delhi, ( Delhi ) 7. Commissioner of Income - tax (Appeals) Unit - 7, Delhi, ( Delhi ) 8. Commissioner of Income - tax (Appeals) Unit - 8, Delhi, ( Delhi )

[ II — 3(ii)] : 15 9. Commissioner of Income - tax (Appeals) Unit - 9, Delhi, ( Delhi ) 10. Commissioner of Income - tax (Appeals) Unit - 10, Delhi, ( Delhi ) 11. Commissioner of Income - tax (Appeals) Unit - 11, Delhi, ( Delhi ) 12. Chief Commissioner of Income - tax, Delhi - 7 (Delhi) Commissioner of Income - tax (Appeals) Unit - 12, Delhi, ( Delhi ) 13. Commissioner of Income - tax (Appeals) Unit - 13, Delhi, ( Delhi ) 14. Commissioner of Income - tax (Appeals ) Unit - 14, Delhi, ( Delhi ) 15. Commissioner of Income - tax (Appeals) Unit - 15, Delhi, ( Delhi ) 16. Commissioner of Income - tax (Appeals) Unit - 16, Delhi, ( Delhi ) 17. Commissioner of Income - tax (Appeals) Unit - 17, Delhi, ( Delhi ) 18. Commissioner of Income - tax (App eals) Unit - 18, Delhi, ( Delhi ) 19. Commissioner of Income - tax (Appeals) Unit - 19, Delhi, ( Delhi ) 20. Commissioner of Income - tax (Appeals) Unit - 20, Delhi, ( Delhi ) 21. Commissioner of Income - tax (Appeals) Unit - 21, Delhi, ( Delhi ) 22. Chief Commissioner of Income - tax, Delhi - 8 (Delhi) Commissioner of Income - tax (Appeals) Unit - 22, Delhi, ( Delhi ) 23. Commissioner of Income - tax (Appeals) Unit - 23, Delhi, ( Delhi ) 24. Commissioner of Income - tax (Appeals) Unit - 24, Delhi, ( Delhi ) 25. Commissioner of Income - tax (Appeals) U nit - 25, Delhi, ( Delhi ) 26. Commissioner of Income - tax (Appeals) Unit - 26, Delhi, ( Delhi ) 27. Commissioner of Income - tax (Appeals) Unit - 27, Delhi, ( Delhi ) 28. Commissioner of Income - tax (Appeals) Unit - 28, Delhi, ( Delhi ) 29. Commissioner of Income - tax (Appeal s) Unit - 29, Delhi, ( Delhi ) 30. Commissioner of Income - tax (Appeals) Unit - 30, Delhi, ( Delhi ) 31. Commissioner of Income - tax (Appeals) Unit - 31, Delhi, ( Delhi ) 32. Principal Chief Commissioner of Income - tax, Mumbai (Mumbai) Chief Commissioner of Income - tax, Mum bai - 11 (Mumbai) Commissioner of Income - tax (Appeals) Unit - 1, Mumbai (Mumbai) 33. Commissioner of Income - tax (Appeals) Unit - 2, Mumbai (Mumbai) 34. Commissioner of Income - tax (Appeals) Unit - 3, Mumbai (Mumbai) 35. Commissioner of Income - tax (Appeals) Unit - 4, Mumbai (Mumbai)

16 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3(ii)] 36. Commissioner of Income - tax (Appeals) Unit - 5, Mumbai (Mumbai) 37. Commissioner of Income - tax (Appeals) Unit - 6, Mumbai (Mumbai) 38. Commissioner of Income - tax (Appeals) Unit - 7, Mumbai (Mumbai) 39. Commissioner of Income - tax (Appeals) Uni t - 8, Mumbai (Mumbai) 40. Commissioner of Income - tax (Appeals) Unit - 9, Mumbai (Mumbai) 41. Commissioner of Income - tax (Appeals) Unit - 10, Mumbai (Mumbai) 42. Chief Commissioner of Income - tax, Mumbai - 7 (Mumbai) Commissioner of Income - tax (Appeals) Unit - 11, Mum bai (Mumbai) 43. Commissioner of Income - tax (Appeals) Unit - 12, Mumbai (Mumbai) 44. Commissioner of Income - tax (Appeals) Unit - 13, Mumbai (Mumbai) 45. Commissioner of Income - tax (Appeals) Unit - 14, Mumbai (Mumbai) 46. Commissioner of Income - tax (Appeals) Unit - 15, Mumbai (Mumbai) 47. Commissioner of Income - tax (Appeals) Unit - 16, Mumbai (Mumbai) 48. Commissioner of Income - tax (Appeals) Unit - 17, Mumbai (Mumbai) 49. Commissioner of Income - tax (Appeals) Unit - 18, Mumbai (Mumbai) 50. Commissioner of Income - tax (Appea ls) Unit - 19, Mumbai (Mumbai) 51. Chief Commissioner of Income - tax, Mumbai - 8 (Mumbai) Commissioner of Income - tax (Appeals) Unit - 20, Mumbai (Mumbai) 52. Commissioner of Income - tax (Appeals) Unit - 21, Mumbai (Mumbai) 53. Commissioner of Income - tax (Appeals) Uni t - 22, Mumbai (Mumbai) 54. Commissioner of Income - tax (Appeals) Unit - 23, Mumbai (Mumbai) 55. Commissioner of Income - tax (Appeals) Unit - 24, Mumbai (Mumbai) 56. Commissioner of Income - tax (Appeals) Unit - 25, Mumbai (Mumbai) 57. Commissioner of Income - tax (Appe als) Unit - 26, Mumbai (Mumbai) 58. Commissioner of Income - tax (Appeals) Unit - 27, Mumbai (Mumbai) 59. Commissioner of Income - tax (Appeals) Unit - 28, Mumbai (Mumbai) 60. Chief Commissioner of Income - tax, Mumbai - 9 (Mumbai) Commissioner of Income - tax (Appeals) Unit - 29, Mumbai (Mumbai) 61. Commissioner of Income - tax (Appeals) Unit - 30, Mumbai (Mumbai) 62. Commissioner of Income - tax (Appeals) Unit - 31, Mumbai (Mumbai)

[ II — 3(ii)] : 17 63. Commissioner of Income - tax (Appeals) Unit - 32, Mumbai (Mumb ai) 64. Commissioner of Income - tax (Appeals) Unit - 33, Mumbai (Mumbai) 65. Commissioner of Income - tax (Appeals) Unit - 34, Mumbai (Mumbai) 66. Commissioner of Income - tax (Appeals) Unit - 35, Mumbai (Mumbai) 67. Commissioner of Income - tax (Appeals) Unit - 36, Mumb ai (Mumbai) 68. Commissioner of Income - tax (Appeals) Unit - 37, Mumbai (Mumbai) 69. Chief Commissioner of Income - tax, Mumbai - 10 (Mumbai) Commissioner of Income - tax (Appeals) Unit - 38, Mumbai (Mumbai) 70. Commissioner of Income - tax (Appeals) Unit - 39, Mumbai (Mu mbai) 71. Commissioner of Income - tax (Appeals) Unit - 40, Mumbai (Mumbai) 72. Commissioner of Income - tax (Appeals) Unit - 41, Mumbai (Mumbai) 73. Commissioner of Income - tax (Appeals) Unit - 42, Mumbai (Mumbai) 74. Commissioner of Income - tax (Appeals) Unit - 43, Mu mbai (Mumbai) 75. Commissioner of Income - tax (Appeals) Unit - 44, Mumbai (Mumbai) 76. Commissioner of Income - tax (Appeals) Unit - 45, Mumbai (Mumbai) 77. Commissioner of Income - tax (Appeals) Unit - 46, Mumbai (Mumbai) 78. Principal Chief Commissioner of Income - ta x , West Bengal and Sikkim (Kolkata) Chief Commissioner of Income - tax, Kolkata - 6 (Kolkata) Commissioner of Income - tax (Appeals) Unit - 1, Kolkata (Kolkata) 79. Commissioner of Income - tax (Appeals) Unit - 2, Kolkata (Kolkata) 80. Commissioner of Income - tax (App eals) Unit - 3, Kolkata (Kolkata) 81. Commissioner of Income - tax (Appeals) Unit - 4, Kolkata (Kolkata) 82. Commissioner of Income - tax (Appeals) Unit - 5, Kolkata (Kolkata) 83. Commissioner of Income - tax (Appeals) Unit - 6, Kolkata (Kolkata) 84. Commissioner of Inc ome - tax (Appeals) Unit - 1, Siliguri (Siliguri) 85. Commissioner of Income - tax (Appeals) Unit - 1, Jalpaiguri (Jalpaiguri) 86. Chief Commissioner of Income - tax, Kolkata - 3 (Kolkata) Commissioner of Income - tax (Appeals) Unit - 7, Kolkata (Kolkata) 87. Commissioner of Income - tax (Appeals) Unit - 8, Kolkata (Kolkata) 88. Commissioner of Income - tax (Appeals) Unit - 9, Kolkata (Kolkata)

18 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3(ii)] 89. Commissioner of Income - tax (Appeals) Unit - 10, Kolkata (Kolkata) 90. Commissioner of Income - tax (Appeals) Unit - 11, Kolkata (Kolkata) 91. Commissioner of Income - tax (Appeals) Unit - 12, Kolkata (Kolkata) 92. Commissioner of Income - tax (Appeals) Unit - 1, Burdwan (Burdwan) 93. Commissioner of Income - tax (Appeals) Unit - 1, Durgapur (Durgapur) 94. Chief Commissioner of Income - tax, Kolkata - 4 (Kolkata ) Commissioner of Income - tax (Appeals) Unit - 13, Kolkata (Kolkata) 95. Commissioner of Income - tax (Appeals) Unit - 14, Kolkata (Kolkata) 96. Commissioner of Income - tax (Appeals) Unit - 15, Kolkata (Kolkata) 97. Commissioner of Income - tax (Appeals) Unit - 16, Kolk ata (Kolkata) 98. Commissioner of Income - tax (Appeals) Unit - 17, Kolkata (Kolkata) 99. Commissioner of Income - tax (Appeals) Unit - 1, Asansol (Asansol) 100. Commissioner of Income - tax (Appeals) Unit - 1, Guwahati (Guwahati) 101. Commissioner of Income - tax (Appeal s) Unit - 2, Guwahati (Guwahati) 102. Chief Commissioner of Income - tax, Kolkata - 5 (Kolkata) Commissioner of Income - tax (Appeals) Unit - 18, Kolkata (Kolkata) 103. Commissioner of Income - tax (Appeals) Unit - 19, Kolkata (Kolkata) 104. Commissioner of Income - tax (Appe als) Unit - 20, Kolkata (Kolkata) 105. Commissioner of Income - tax (Appeals) Unit - 21, Kolkata (Kolkata) 106. Commissioner of Income - tax (Appeals) Unit - 22, Kolkata (Kolkata) 107. Commissioner of Income - tax (Appeals) Unit - 1, Jorhat (Jorhat) 108. Commissioner of Inc ome - tax (Appeals) Unit - 1, Dibrugarh (Dibrugarh) 109. Commissioner of Income - tax (Appeals) Unit - 1, Shillong (Shillong) 110. Principal Chief Commissioner of Income - tax , Tamilnadu & Puducherry (Chennai) Chief Commissioner of Income - tax, Chennai - 4 (Chennai) Comm issioner of Income - tax (Appeals) Unit - 1, Chennai (Chennai) 111. Commissioner of Income - tax (Appeals) Unit - 2, Chennai (Chennai) 112. Commissioner of Income - tax (Appeals) Unit - 3, Chennai (Chennai) 113. Commissioner of Income - tax (Appeals) Unit - 4, Chennai (Chenn ai) 114. Commissioner of Income - tax (Appeals) Unit - 5, Chennai (Chennai) 115. Commissioner of Income - tax (Appeals) Unit - 6, Chennai (Chennai)

[ II — 3(ii)] : 19 116. Commissioner of Income - tax (Appeals) Unit - 7, Chennai (Chennai) 117. Commissioner of Income - tax (Appeals) Unit - 8, Ch ennai (Chennai) 118. Commissioner of Income - tax (Appeals) Unit - 9, Chennai (Chennai) 119. Commissioner of Income - tax (Appeals) Unit - 10, Chennai (Chennai) 120. Chief Commissioner of Income - tax, Chennai - 3 (Chennai) Commissioner of Income - tax (Appeals) Unit - 11, Ch ennai (Chennai) 121. Commissioner of Income - tax (Appeals) Unit - 12, Chennai (Chennai) 122. Commissioner of Income - tax (Appeals) Unit - 13, Chennai (Chennai) 123. Commissioner of Income - tax (Appeals) Unit - 14, Chennai (Chennai) 124. Commissioner of Income - tax (Appe als) Unit - 15, Chennai (Chennai) 125. Commissioner of Income - tax (Appeals) Unit - 16, Chennai (Chennai) 126. Commissioner of Income - tax (Appeals) Unit - 1, Puducherry (Puducherry) 127. Commissioner of Income - tax (Appeals) Unit - 1, Madurai (Madurai) 128. Commissioner of Income - tax (Appeals) Unit - 2, Madurai (Madurai) 129. Commissioner of Income - tax (Appeals) Unit - 1, Salem (Salem) 130. Chief Commissioner of Income - tax, Trichy (Trichy) Commissioner of Income - tax (Appeals) Unit - 1, Trichy (Trichy) 131. Commissioner of Income - t ax (Appeals) Unit - 1, Coimbatore (Coimbatore) 132. Commissioner of Income - tax (Appeals) Unit - 2, Coimbatore (Coimbatore) 133. Commissioner of Income - tax (Appeals) Unit - 3, Coimbatore (Coimbatore) 134. Commissioner of Income - tax (Appeals) Unit - 1, Kochi (Kochi) 135. Commissioner of Income - tax (Appeals) Unit - 2, Kochi (Kochi) 136. Commissioner of Income - tax (Appeals) Unit - 1, Kozhikode (Kozhikode) 137. Commissioner of Income - tax (Appeals) Unit - 1, Thrissur (Thrissur) 138. Commissioner of Income - tax (Appeals) Unit - 1, Kottay am (Kottayam) 139. Commissioner of Income - tax (Appeals) Unit - 1, Thiruvananthapuram (Thiruvananthapuram) 140. Principal Chief Commissioner of Income - tax, Andhra Pradesh & Telangana Chief Commissioner of Income - tax, Vijayawada (Vijaywada) Commissione r of Income - tax (Appeals) Unit - 1, Vijayawada (Vijayawada) 141. Commissioner of Income - tax (Appeals) Unit - 1, Rajahmundry (Rajahmundry)

20 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3(ii)] 142. (Hyderabad) Commissioner of Income - tax (Appeals) Unit - 1, Guntur (Guntur) 143. Commissioner of Income - tax (Appeals) Unit - 2, Guntur (G untur) 144. Commissioner of Income - tax (Appeals) Unit - 1, Kurnool (Kurnool) 145. Commissioner of Income - tax (Appeals) Unit - 1, Hyderabad (Hyderabad) 146. Commissioner of Income - tax (Appeals) Unit - 2, Hyderabad (Hyderabad) 147. Commissioner of Income - tax (Appeals ) Unit - 3, Hyderabad (Hyderabad) 148. Commissioner of Income - tax (Appeals) Unit - 4, Hyderabad (Hyderabad) 149. Commissioner of Income - tax (Appeals) Unit - 1, Tirupati (Tirupati) 150. Chief Commissioner of Income - tax, Visakhapatnam Commissioner of Income - tax (Appea ls) Unit - 1, Visakhapatnam (Visakhapatnam) 151. Commissioner of Income - tax (Appeals) Unit - 2, Visakhapatnam (Visakhapatnam) 152. Commissioner of Income - tax (Appeals) Unit - 1, Bhubaneshwar (Bhubaneshwar) 153. Commissioner of Income - tax (Appeals) Unit - 1, Cuttack (Cuttack) 154. Commissioner of Income - tax (Appeals) Unit - 1, Sambalpur (Sambalpur) 155. Commissioner of Income - tax (Appeals) Unit - 5, Hyderabad (Hyderabad) 156. Commissioner of Income - tax (Appeals) Unit - 6, Hyderabad (Hyderabad) 157. Commissioner of Income - tax (A ppeals) Unit - 7, Hyderabad (Hyderabad) 158. Commissioner of Income - tax (Appeals) Unit - 8, Hyderabad (Hyderabad) 159. Commissioner of Income - tax (Appeals) Unit - 9, Hyderabad (Hyderabad) 160. Principal Chief Commissioner of Income - tax , Bihar & Jharkhand (Patna) Chi ef Commissioner of Income - tax, Ranchi (Ranchi) Commissioner of Income - tax (Appeals) Unit - 1, Ranchi (Ranchi) 161. Commissioner of Income - tax (Appeals) Unit - 1, Bhagalpur (Bhagalpur) 162. Commissioner of Income - tax (Appeals) Unit - 1, Patna (Patna)

[ II — 3(ii)] : 21 163. Commission er of Income - tax (Appeals) Unit - 2, Patna (Patna) 164. Commissioner of Income - tax (Appeals) Unit - 1, Dhanbad (Dhanbad) 165. Commissioner of Income - tax (Appeals) Unit - 1, Hazaribagh (Hazaribagh) 166. Commissioner of Income - tax (Appeals) Unit - 1, Jamshedpur (Jamshe dpur) 167. Principal Chief Commissioner of Income - tax , Gujarat (Ahmedabad) Chief Commissioner of Income - tax, Ahmedabad - 2 (Ahmedabad) Commissioner of Income - tax (Appeals) Unit - 1, Ahmedabad (Ahmedabad) 168. Commissioner of Income - tax (Appeals) Unit - 2, Ahmedab ad (Ahmedabad) 169. Commissioner of Income - tax (Appeals) Unit - 3, Ahmedabad (Ahmedabad) 170. Commissioner of Income - tax (Appeals) Unit - 4, Ahmedabad (Ahmedabad) 171. Commissioner of Income - tax (Appeals) Unit - 5, Ahmedabad (Ahmedabad) 172. Commissioner of Income - t ax (Appeals) Unit - 6, Ahmedabad (Ahmedabad) 173. Commissioner of Income - tax (Appeals) Unit - 7, Ahmedabad (Ahmedabad) 174. Commissioner of Income - tax (Appeals) Unit - 8, Ahmedabad (Ahmedabad) 175. Commissioner of Income - tax (Appeals) Unit - 9, Ahmedabad (Ahmedabad) 176. Commissioner of Income - tax (Appeals) Unit - 10, Ahmedabad (Ahmedabad) 177. Commissioner of Income - tax (Appeals) Unit - 1, Gandhinagar (Gandhinagar) 178. Commissioner of Income - tax (Appeals) Unit - 1, Jamnagar (Jamnagar) 179. Chief Commissioner of Income - tax, Vad odara (Vadodara) Commissioner of Income - tax (Appeals) Unit - 1, Vadodara (Vadodara) 180. Commissioner of Income - tax (Appeals) Unit - 2, Vadodara (Vadodara) 181. Commissioner of Income - tax (Appeals) Unit - 3, Vadodara (Vadodara) 182. Commissioner of Income - tax (App eals) Unit - 4, Vadodara (Vadodara) 183. Commissioner of Income - tax (Appeals) Unit - 5, Vadodara (Vadodara)

22 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3(ii)] 184. Commissioner of Income - tax (Appeals) Unit - 1, Surat (Surat) 185. Commissioner of Income - tax (Appeals) Unit - 2, Surat (Surat) 186. Commissioner of Income - tax (Appeals) Unit - 3, Surat (Surat) 187. Commissioner of Income - tax (Appeals) Unit - 1, Rajkot (Rajkot) 188. Commissioner of Income - tax (Appeals) Unit - 2 Rajkot (Rajkot) 189. Commissioner of Income - tax (Appeals) Unit - 3, Rajkot (Rajkot) 190. Commissioner of Income - tax (Appeals) Unit - 1, Valsad (Valsad) 191. Principal Chief Commissioner of Income - tax , Karnataka & Goa (Bengaluru) Chief Commissioner of Income - tax, Bengaluru - 2 (Bengaluru) Commissioner of Income - tax (Appeals) Unit - 1, Bengaluru (Bengaluru) 192. Commissioner of Income - tax (Appeals) Unit - 2, Bengaluru (Bengaluru) 193. Commissioner of Income - tax (Appeals) Unit - 3, Bengaluru (Bengaluru) 194. Commissioner of Income - tax (Appeals) Unit - 4, Bengaluru (Bengaluru) 195. Commissioner of Income - tax (Appeals) Unit - 5, Bengaluru (Bengaluru) 196. Commissioner of Income - tax (Appeals) Unit - 6, Bengaluru (Bengaluru) 197. Commissioner of Income - tax (Appeals) Unit - 7, Bengaluru (Bengaluru) 198. Commissioner of Income - tax (Appeals) Unit - 8, Bengaluru (Bengaluru) 199. Commissioner of Income - tax (Appeals) Unit - 9, Bengaluru (Bengaluru) 200. Commissioner of Income - tax (Appeals) Unit - 10, Bengaluru (Bengaluru) 201. Commissioner of Income - tax (Appeals) Unit - 11, Bengaluru (Bengaluru) 202. Principal Chief Commissioner of Income - tax , Karnataka & Goa (Bengalur u) Chief Commissioner of Income - tax, Panaji (Panaji) Commissioner of Income - tax (Appeals) Unit - 1, Panaji (Panaji) 203. Commissioner of Income - tax (Appeals) Unit - 1, Devanagere (Devanagare) 204. Commissioner of Income - tax (Appeals) Unit - 1, Gulbarga (Gulbarga) 205. Commissioner of Income - tax (Appeals) Unit - 1, Mysore (Mysore) 206. Commissioner of Income - tax (Appeals) Unit - 1, Belgaum (Belgaum) 207. Commissioner of Income - tax (Appeals) Unit - 1, Hubli (Hubli) 208. Commissioner of Income - tax (Appeals) Unit - 1, Mangalore (M angalore) 209. Principal Chief Commissioner of Income - Chief Commissioner of Income - tax, Indore Commissioner of Income - tax (Appeals) Unit - 1, Indore (Indore)

[ II — 3(ii)] : 23 210. tax , MP & CG (Bhopal) (Indore) Commissioner of Income - tax (Appeals) Unit - 2, Indore (Indore) 211. Co mmissioner of Income - tax (Appeals) Unit - 3, Indore (Indore) 212. Commissioner of Income - tax (Appeals) Unit - 1, Bilaspur (Bilaspur) 213. Commissioner of Income - tax (Appeals) Unit - 1, Raipur (Raipur) 214. Commissioner of Income - tax (Appeals) Unit - 2, Raipur (Raipur ) 215. Commissioner of Income - tax (Appeals) Unit - 1, Ujjain (Ujjain) 216. Commissioner of Income - tax (Appeals) Unit - 1, Bhopal (Bhopal) 217. Commissioner of Income - tax (Appeals) Unit - 2, Bhopal (Bhopal) 218. Commissioner of Income - tax (Appeals) Unit - 1, Gwalior ( Gwalior) 219. Commissioner of Income - tax (Appeals) Unit - 1, Jabalpur (Jabalpur) 220. Principal Chief Commissioner of Income - tax , NWR (Chandigarh) Chief Commissioner of Income - tax, Ludhiana (Ludhiana) Commissioner of Income - tax (Appeals) Unit - 1, Ludhiana (Lud hiana) 221. Commissioner of Income - tax (Appeals) Unit - 2, Ludhiana (Ludhiana) 222. Commissioner of Income - tax (Appeals) Unit - 3, Ludhiana (Ludhiana) 223. Commissioner of Income - tax (Appeals) Unit - 4, Ludhiana (Ludhiana) 224. Commissioner of Income - tax (Appeals) U nit - 1, Amritsar (Amritsar) 225. Commissioner of Income - tax (Appeals) Unit - 2, Amritsar (Amritsar) 226. Commissioner of Income - tax (Appeals) Unit - 1, Bhatinda (Bhatinda) 227. Commissioner of Income - tax (Appeals) Unit - 1, Faridabad (Faridabad) 228. Commissioner of Income - tax (Appeals) Unit - 1, Gurgaon (Gurgaon) 229. Commissioner of Income - tax (Appeals) Unit - 2, Gurgaon (Gurgaon) 230. Commissioner of Income - tax (Appeals) Unit - 1, Hisar (Hisar) 231. Commissioner of Income - tax (Appeals) Unit - 1, Karnal (Karnal) 232. Commission er of Income - tax (Appeals) Unit - 1, Panchkula (Panchkula)

24 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3(ii)] 233. Commissioner of Income - tax (Appeals) Unit - 1, Rohtak (Rohtak) 234. Chief Commissioner of Income - tax, Shimla (Shimla) Commissioner of Income - tax (Appeals) Unit - 1, Shimla (Shimla) 235. Commissioner of Income - tax (Appeals) Unit - 1, Jammu (Jammu) 236. Commissioner of Income - tax (Appeals) Unit - 1, Srinagar (Srinagar) 237. Commissioner of Income - tax (Appeals) Unit - 1, Palampur (Palampur) 238. Commissioner of Income - tax (Appeals) Unit - 1, Jalandhar (Jalandhar) 239. Commissioner of Income - tax (Appeals) Unit - 2, Jalandhar (Jalandhar) 240. Commissioner of Income - tax (Appeals) Unit - 1, Patiala (Patiala) 241. Commissioner of Income - tax (Appeals) Unit - 1, Chandigarh (Chandigarh) 242. Commissioner of Income - tax (Appeals) Unit - 2, Chandigarh (Chandigarh) 243. Principal Chief Commissioner of Income - tax , Pune (Pune) Chief Commissioner of Income - tax, Nashik (Nashik) Commissioner of Income - tax (Appeals) Unit - 1, Nashik (Nashik) 244. Commissioner of Income - tax (Appeals) Unit - 2, Nashik (Nash ik) 245. Commissioner of Income - tax (Appeals) Unit - 3, Nashik (Nashik) 246. Commissioner of Income - tax (Appeals) Unit - 1, Aurangabad (Aurangabad) 247. Commissioner of Income - tax (Appeals) Unit - 2, Aurangabad (Aurangabad) 248. Commissioner of Income - tax (Appeals) Unit - 1, Pune (Pune) 249. Commissioner of Income - tax (Appeals) Unit - 2, Pune (Pune) 250. Commissioner of Income - tax (Appeals) Unit - 3, Pune (Pune) 251. Commissioner of Income - tax (Appeals) Unit - 4, Pune (Pune) 252. Commissioner of Income - tax (Appeals) Unit - 5, Pun e (Pune) 253. Commissioner of Income - tax (Appeals) Unit - 6, Pune (Pune) 254. Chief Commissioner of Income - tax, Thane (Thane) Commissioner of Income - tax (Appeals) Unit - 1, Thane (Thane) 255. Commissioner of Income - tax (Appeals) Unit - 2, Thane (Thane) 256. Commissi oner of Income - tax (Appeals) Unit - 3, Thane (Thane) 257. Commissioner of Income - tax (Appeals) Unit - 1, Kolhapur (Kolhapur)

[ II — 3(ii)] : 25 258. Commissioner of Income - tax (Appeals) Unit - 2, Kolhapur (Kolhapur) 259. Commissioner of Income - tax (Appeals) Unit - 1, Nagpur (Nagpur) 260. Commissioner of Income - tax (Appeals) Unit - 2, Nagpur (Nagpur) 261. Commissioner of Income - tax (Appeals) Unit - 7, Pune (Pune) 262. Commissioner of Income - tax (Appeals) Unit - 8, Pune (Pune) 263. Commissioner of Income - tax (Appeals) Unit - 9, Pune (Pune) 264. Commis sioner of Income - tax (Appeals) Unit - 10, Pune (Pune) 265. Principal Chief Commissioner of Income - tax , Rajasthan (Jaipur) Chief Commissioner of Income - tax, Jodhpur (Jodhpur) Commissioner of Income - tax (Appeals) Unit - 1, Jodhpur (Jodhpur) 266. Commissioner of Inc ome - tax (Appeals) Unit - 2, Jodhpur (Jodhpur) 267. Commissioner of Income - tax (Appeals) Unit - 1, Alwar (Alwar) 268. Commissioner of Income - tax (Appeals) Unit - 1, Jaipur (Jaipur) 269. Commissioner of Income - tax (Appeals) Unit - 2, Jaipur (Jaipur) 270. Commissioner of Income - tax (Appeals) Unit - 3, Jaipurc (Jaipur) 271. Commissioner of Income - tax (Appeals) Unit - 1, Ajmer (Ajmer) 272. Commissioner of Income - tax (Appeals) Unit - 1, Kota (Kota) 273. Commissioner of Income - tax (Appeals) Unit - 1, Udaipur (Udaipur) 274. Commissioner of Income - tax (Appeals) Unit - 1, Bikaner (Bikaner) 275. Principal Chief Commissioner of Income - tax , UP(East) (Lucknow) Chief Commissioner of Income - tax, Bareilly (Barielly) Commissioner of Income - tax (Appeals) Unit - 1, Bareilly (Barielly) 276. Commissioner of Inc ome - tax (Appeals) Unit - 1, Lucknow (Lucknow) 277. Commissioner of Income - tax (Appeals) Unit - 2, Lucknow (Lucknow) 278. Commissioner of Income - tax (Appeals) Unit - 1, Moradabad (Moradabad) 279. Commissioner of Income - tax (Appeals) Unit - 1, Allahabad (Allahabad) 280. Commissioner of Income - tax (Appeals) Unit - 1, Gorakhpur (Gorakhpur) 281. Commissioner of Income - tax (Appeals) Unit - 1, Varanasi (Varanasi)

26 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II — S EC . 3(ii)] 2. This Notification shall come into force from the date of its publication in the official Gazette. [Notification No. 106 /2022 / F. No. 279/Misc./66/2014 - ITJ(Pt.)] AKHILESH KUMAR YADAVA, Dy. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

282. Commissioner of Income - tax (Appeals) Unit - 1, Haldwani (Haldwani) 283. Principal Chief Commissioner of Income - tax , UP( West) & Uttrakhand (Kanpur) Chief Commissioner of Income - tax, Dehradun (Dehradun) Commissioner of Income - tax (Appeals) Unit - 1, Dehradun (Dehradun) 284. Commissioner of Income - tax (Appeals) Unit - 1, Agra (Agra) 285. Commissioner of Income - tax (Appeals) Unit - 2, Agra (Agra) 286. Commissioner of Income - tax (Appeals) Unit - 1, Kanpur (Kanpur) 287. Commissioner of Income - tax (Appeals) Unit - 2, Kanpur (Kanpur) 288. Commissioner of Income - tax (Appeals) Unit - 3, Kanpur (Kanpur) 289. Commissioner of Income - tax (Appeals) Unit - 1, Aligarh (Aligarh) 290. Commissioner of Income - tax (Appeals) Unit - 1, Ghaziabad (Ghaziabad) 291. Commissioner of Income - tax (Appeals) Unit - 1, Meerut (Meerut) 292. Commissioner of Income - tax (Appeals) Unit - 1, Muzaffarnagar (Muzaffarnagar) 293. Commissioner of In come - tax (Appeals) Unit - 1, Noida (Noida)