CBDT Redefines Jurisdiction of 47 Appeals Commissioners for Search and Survey Related Assessments [Read Notification]
The Central Board of Direct Taxes (CBDT) has notified a revised appellate jurisdiction framework, which takes immediate effect and supersedes earlier arrangements notified in November 2014.
The Central Board of Direct Taxes (CBDT) has issued a notification restructuring the appellate jurisdiction for income tax appeals arising from search, survey, and requisition cases. A total of 47 Commissioners of Income Tax (Appeals) ( CIT(A) ) across major cities have been designated to exclusively handle such matters. The move aims to streamline adjudication and ensure specialised handling of complex search and survey assessments.
CBDT has issued this notification in exercise of the powers conferred by sub-sections (1) and (2) of Section 120 of the Income-tax Act, 1961 and in continuation of its earlier Notification No. S.O. 2907(E), dated 13th November, 2014.
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The designated CIT(A)s have exclusive jurisdiction over three categories:
- appeals under Sections 246A and 248 against assessments completed following search operations (Section 132), requisitions (Section 132A), or surveys (Section 133A);
- appeals against assessments where income additions or modifications are primarily based on seized or impounded material from such operations; and
- appeals against penalty orders arising from the above two categories of cases.
This restructuring clarifies the appellate process for taxpayers facing assessments arising from income tax department's enforcement actions. When the department conducts searches at business or residential premises, requisitions banking or financial records, or carries out surveys, any resulting tax demands or penalties can be challenged before these designated appellate commissioners.
The notification further specifies which appellate authority taxpayers should approach based on the assessing officer's location, eliminating confusion about jurisdictional matters. This systematic allocation ensures proper handling of complex search and survey cases and provides taxpayers with a clear roadmap for filing appeals in such high-stakes matters.
Further, the Schedule annexed to the notification provides a comprehensive list of 47 designatedCIT(A)s across various cities, including Hyderabad, Visakhapatnam, Bhubaneswar, Patna, Delhi, Ahmedabad, Surat, Bengaluru, Panaji, Kochi, Bhopal, Raipur, Mumbai, Nagpur, Ludhiana, Gurgaon, Pune, Jaipur, Udaipur, Chennai, Lucknow, Kanpur, Noida, Kolkata, and Guwahati.
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Each entry specifies the relevant CIT(A), their headquarters, and the corresponding Principal Commissioners of Income Tax or Commissioners of Income Tax (Exemptions) whose cases will fall under their appellate jurisdiction. This detailed mapping ensures a clear operational framework for the filing and adjudication of appeals.
The CBDT represents a significant administrative measure aimed at enhancing the efficiency, specialization, and consistency of the appellate process within the income tax framework, particularly for cases arising from search, requisition, and survey operations; the notification shall come into force from the date of its publication in the Official Gazette.
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