Case law › Notifications › 2023 › Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E)

Notification 21 March 2023

Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E)

Ministry of Finance

What this is

Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E) was published on 21 March 2023. Its subject is Ministry of Finance.

What it does

In exercise of the powers under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, and in partial modification of notification S.O. 5449(E) dated 29 December 2021, the Central Board of Direct Taxes authorises the Principal Chief Commissioners of Income-tax listed in the Schedule, at the headquarters stated, to issue written orders for the exercise of powers and performance of functions by the subordinate income-tax authorities named against them, in respect of such territorial areas, persons or classes of persons, incomes or classes of income, or cases or classes of cases as those orders specify. The authorities so covered are the Commissioners of Income-tax (Appeals) at Bengaluru-15, Chennai-20, Jaipur-5, Kolkata-26, Kolkata-27, Noida-3 and Raipur-3, under the Principal Chief Commissioners for Karnataka and Goa, Tamil Nadu and Puducherry, Rajasthan, West Bengal and Sikkim, Uttar Pradesh (West), and Madhya Pradesh and Chhattisgarh respectively.

Who it reaches

Appellants whose appeals lie before the listed Commissioners of Income-tax (Appeals)
The Principal Chief Commissioners named in the Schedule
The Commissioners of Income-tax (Appeals) named in column (4)
Representatives filing and arguing first appeals in those charges

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.3	s.3
s.120	s.241, s.243

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 21st March, 2023
(INCOME TAX)
S.O. 1329(E).—In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Incometax Act, 1961 (43 of 1961) and in partial modification of notification number S.O. 5449(E) dated the 29th December, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), the Central Board of Direct Taxes hereby authorises the Principal Chief Commissioners of Income-tax specified in column (2) of the Schedule below, having their Headquarters at the places specified in the corresponding entries in column (3) of the said Schedule, to issue orders in writing for the exercise of powers and performance of functions by the Income-tax authorities specified in the corresponding entries in column (4) of the said Schedule who are subordinate to them in respect of such territorial areas or of such persons or classes of persons or of such incomes of classes of income or of such cases or classes of cases as may be specified in such order.

2. Provided that no such orders, shall be issued so as to interfere with the discretion of the Commissioner of Income Tax (Appeals) in the exercise of appellate functions.

SCHEDULE

Sl. No. | Designation | Headquarters | Income-tax Authorities
(1) | (2) | (3) | (4)
1. | Principal Chief Commissioner of Income Tax, Karnataka and Goa | Bengaluru | Commissioner of Income-tax (Appeals), Bengaluru-15
2. | Principal Chief Commissioner of Income Tax, Tamil Nadu and Puducherry | Chennai | Commissioner of Income-tax (Appeals), Chennai-20
3. | Principal Chief Commissioner of Income Tax, Rajasthan | Jaipur | Commissioner of Income-tax (Appeals), Jaipur-5
4. | Principal Chief Commissioner of Income Tax, West Bengal and Sikkim | Kolkata | Commissioner of Income-tax (Appeals), Kolkata-26
5. | Principal Chief Commissioner of Income Tax, West Bengal and Sikkim | Kolkata | Commissioner of Income-tax (Appeals), Kolkata-27
6. | Principal Chief Commissioner of Income Tax, Uttar Pradesh (West) | Noida | Commissioner of Income-tax (Appeals), Noida-3
7. | Principal Chief Commissioner of Income Tax, Madhya Pradesh and Chhattisgarh | Raipur | Commissioner of Income-tax (Appeals), Raipur-3

3. This Notification shall come into force from the 1st day of April, 2023.

[Notification No. 14/2023/F. No. 279/Misc./66/2014-ITJ(Pt.)]

AKHILESH KUMAR YADAVA, Dy. Secy. (ITJ)

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.

From when

1 April 2023.

What to watch

The notification comes into force from 1 April 2023.
A proviso bars any such order from interfering with the discretion of the Commissioner of Income-tax (Appeals) in the exercise of appellate functions.
It only partially modifies the earlier notification S.O. 5449(E) dated 29 December 2021, which otherwise continues.
The actual allocation of areas, persons and cases comes from the orders the Principal Chief Commissioners issue under this authorisation, not from the notification itself.

Where you meet it

In the jurisdiction endorsement on a first appeal before a Commissioner of Income-tax (Appeals) in these charges, and in any objection to the appellate authority's jurisdiction.

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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 15/2023 [F. No.370142/14/2022-TPL] / GSR 227(E) · Notification No. 13/2023 [F. No. 285/26/2021-IT(Inv.V)/CBDT] / SO 1223(E) →

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.