Quick Summary
The Central Board of Direct Taxes (CBDT) has issued a fresh notification redefining the jurisdiction and functional powers of several Commissioners of Income Tax (Appeals) [CIT(A)] across the country. The notification, dated 15 December 2025, has been published in the Gazette of India (Extraordinary) and comes into effect from the date of its publication What the Notification Is About Under the powers granted by Section 120(1) and 120(2) of the Income-tax Act, 1961, the CBDT has specified whic
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FAQ :
The notification reassigns the jurisdiction and functional powers of Commissioners of Income Tax (Appeals) [CIT(A)] to handle appeals specifically arising from search, seizure, requisition, and survey cases.
The notification comes into effect immediately from its publication date, which is 15 December 2025.
It covers appeals against assessments made pursuant to search, requisition, or survey proceedings, where additions are based on seized material, and also appeals against penalty orders in such cases.
Yes, the notification includes a schedule covering major cities across India, ensuring pan-India coverage for the reallocation of appellate jurisdiction.
It's important for taxpayers to know the correct appellate authority for their cases and for professionals like Chartered Accountants and tax advocates to ensure appeals are filed correctly, avoiding procedural defects and delays.
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