CBDT Notifies Jurisdiction of CIT(A) for Search, Survey, and Seizure Cases
The Central Board of Direct Taxes (CBDT) under the Ministry of Finance has recently shared a notification (No. 170/2025) on December 15, 2025.
Under the powers given by Sections 120(1) and 120(2) of the Income-tax Act, 1961, and as a continuation of an earlier notification dated November 13, 2014, the Central Board of Direct Taxes (CBDT) directs that the Commissioner of Income-tax (Appeals) specified in column (2) of the schedule annexed have powers and perform the functions in respect of the following class of cases:
1. Appeals against assessment orders that arise from income-tax searches, requisitions, or surveys conducted under Sections 132, 132A, or surveys under Section 133A of the Act.
2. Appeals under sections 246A and 248 of the said Act against assessments where an addition or change of income is made on the basis of material seized under section 132 or section 132A or impounded under section 133A of the Income-tax Act.
3. Appeals against penalty orders that relate to the above two categories of cases.
In respect of the persons for whom income-tax authorities are mentioned in the Schedule in column (4), as already specified in earlier notifications dated October 22, 2014.
For complete information, refer to the official notification-
