Ministry of Finance
Notification No. 20/2024 [F. No. 279/Misc./66/2014-ITJ (Pt.)] / SO 539(E) was published on 6 February 2024. Its subject is Ministry of Finance.
In exercise of the power under section 118 of the Income-tax Act, 1961, the Central Board of Direct Taxes amends its notification S.O. 4156(E) dated 2 September 2022, which lays down subordination among income-tax authorities. The existing Schedule is renamed the First Schedule, with the references in clauses (a) and (b) altered to match, and nineteen serial numbers in it, namely 100, 101, 107, 108, 109, 128, 134, 135, 136, 137, 138, 139, 143, 152, 153, 154, 247, 259 and 260, together with their entries in columns (2) to (4), are omitted. A new clause (c) is inserted providing that a Commissioner of Income-tax (Appeals) Unit specified in column (3) of the new Second Schedule shall be subordinate to the Principal Chief Commissioner of Income-tax specified in column (2) of that Schedule, with a proviso that no order shall be issued so as to interfere with the discretion of the Commissioner of Income-tax (Appeals) in the exercise of his appellate functions. The Second Schedule so inserted lists sixteen appeal units under the Principal Chief Commissioners of Income-tax for the North Eastern Region at Guwahati, Kerala at Kochi, Odisha at Bhubaneshwar and Nagpur.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATIONNew Delhi, the 6th February, 2024
(INCOME TAX)S.O. 539(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 to make the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes number S.O.4156 (E) dated 2nd September, 2022 published in the Gazette of India, Extraordinary, Part II, section 3, subsection (ii) dated the 5th September, 2022, namely:-
In the said notification,-
(i) in the clause (a), for the words "Schedule below", the words "First Schedule" shall be substituted;
(ii) in clause (b), for the brackets, figure and words "(4) of the said Schedule", the brackets, figure and words "(4) of the First Schedule" shall be substituted;
(iii) after clause (b), the following clause shall be inserted, namely:-
"(c) Commissioner of Income-tax (Appeals) Unit as specified in column (3) of the Second Schedule shall be subordinate to the Principal Chief Commissioner of Income-tax specified in column (2) of the said Schedule:
Provided that no order shall be issued so as to interfere with the discretion of the Commissioner of Income-tax (Appeals) in exercise of his appellate functions.";
(iv) after clause (c) as so inserted, for the heading "SCHEDULE", the heading "FIRST SCHEDULE" shall be substituted;
(v) in the First Schedule, serial numbers 100, 101, 107, 108, 109, 128, 134, 135, 136, 137, 138, 139, 143, 152, 153, 154, 247, 259 and 260 and the entries relating thereto in columns (2) to (4) shall be omitted;
(vi) after the FIRST SCHEDULE, the following Schedule shall be inserted, namely:-
"SECOND SCHEDULE"
| Sl.No. | Principal Chief Commissioner of Income-tax (Headquarters) | Commissioner of Income-tax (Appeals) Unit, (Headquarters) |
|--------|-----------------------------------------------------------|-----------------------------------------------------------|
| | (2) | (3) |
| 1 | Principal Chief Commissioner of Income-tax, NER (Guwahati) | Commissioner of Income-tax (Appeals) Unit-1, Guwahati (Guwahati) |
| 2 | | Commissioner of Income-tax (Appeals) Unit-2, Guwahati (Guwahati) |
| 3 | | Commissioner of Income-tax (Appeals) Unit-1, Jorhat (Jorhat) |
| 4 | | Commissioner of Income-tax (Appeals) Unit-1, Dibrugarh (Dibrugarh) |
| 5 | | Commissioner of Income-tax (Appeals) Unit-1, Shillong (Shillong) |
| 6 | Principal Chief Commissioner of Income-tax, Kerala (Kochi) | Commissioner of Income-tax (Appeals) Unit-1, Kochi (Kochi) |
| 7 | | Commissioner of Income-tax (Appeals) Unit-2, Kochi (Kochi) |
| 8 | | Commissioner of Income-tax (Appeals) Unit-1, Kozhikode (Kozhikode) |
| 9 | | Commissioner of Income-tax (Appeals) Unit-1, Thrissur (Thrissur) |
| 10 | | Commissioner of Income-tax (Appeals) Unit-1, Kottayam (Kottayam) |
| 11 | | Commissioner of Income-tax (Appeals) Unit-1, Thiruvananthapuram (Thiruvananthapuram) |
| 12 | Principal Chief Commissioner of Income-tax, Odisha (Bhubaneshwar) | Commissioner of Income-tax (Appeals) Unit-1, Bhubaneshwar (Bhubaneshwar) |
| 13 | | Commissioner of Income-tax (Appeals) Unit-1, Cuttack (Cuttack) |
| 14 | | Commissioner of Income-tax (Appeals) Unit-1, Sambalpur (Sambalpur) |
| 15 | Principal Chief Commissioner of Income-tax, Nagpur (Nagpur) | Commissioner of Income-tax (Appeals) Unit-1, Nagpur (Nagpur) |
| 16 | | Commissioner of Income-tax (Appeals) Unit-2, Nagpur (Nagpur) |2. This notification shall come into force from 22.01.2024.
[Notification No. 20/2024/F. No. 279/Misc./66/2014-ITJ (Pt.)]
TANAY SHARMA, Jt. CIT(OSD)-ITJ, CBDT
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), dated the 5th September, 2022 vide Notification number S.O. 4156 (E) dated 2nd September, 2022.
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.
22 January 2024, retrospectively.
In the administrative channel of an appeal unit, and in identifying the Principal Chief Commissioner to whom a Commissioner of Income-tax (Appeals) Unit reports.
← Notification No. 21/2024 [F. No. 503/06/2012-FTD.II] / SO 566(E) · Notification No. 19/2024 [F. No. 370142/47/2023-TPL] / GSR 83(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.
