The CBDT has issued Notification No. 170/2025, dated December 15, 2025, to rationalise and clearly define the jurisdiction and functional responsibilities of the Commissioners of Income-tax (Appeals) [CIT(A)] in respect of specified categories of cases.
The notification has been issued in exercise of the powers conferred under sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961, in continuation of Notification No. S.O. 2907(E) dated 13tha November 2014.
Key highlights of the notification
Under the notification, the Commissioners of Income-tax (Appeals), as specified in the Schedule annexed to the notification, shall exercise powers and perform functions in respect of the following classes of cases:
- Appeals under sections 246A and 248 of the Income-tax Act, 1961 against assessments completed pursuant to:
- search under section 132,
- requisition under section 132A, or
- survey under section 133A of the Act;
- Appeals under sections 246A and 248 against assessments where addition or variation of income has been made on the basis of:
- material seized under sections 132 or 132A, or
- material impounded under section 133A of the Act; and
- Appeals against penalty orders passed in the above categories of cases.
The notification also specifies that these Commissioners of Income-tax (Appeals) shall exercise jurisdiction over cases pertaining to persons or classes of persons for whom the concerned Income-tax authorities, as listed in the Schedule, exercise powers under Notification Nos. S.O. 2752(E) and S.O. 2754(E), both dated 22 October 2014.
Coverage across the country
The Schedule appended to the notification details 47 Commissioners of Income-tax (Appeals) across major stations including Hyderabad, Delhi, Mumbai, Chennai, Kolkata, Bengaluru, Ahmedabad, Pune, Jaipur, Kochi, Bhopal, Lucknow, Kanpur, Guwahati and others, along with their respective headquarters and the Principal Commissioners of Income-tax whose cases will fall under their appellate jurisdiction.
Effective date
The notification shall come into force from the date of its publication in the Official Gazette, i.e., 15th December 2025.
This measure is aimed at ensuring administrative clarity, consistency in appellate proceedings, and efficient disposal of appeals arising out of search, requisition and survey actions under the Income-tax Act.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/12/CBDT-NN-170.pdf
