Jurisdiction

SL. No.
Name of Bench
States / Union Territories
1
Principal Bench at New Delhi
a) Delhi, Rajasthan and all States, Union Territories and Cities other than those mentioned in S. No. 2,3,4,5,6 and 7 below.
2
Additional Bench-I at New Delhi

a) Punjab, Haryana Union Territory of Chandigarh and

b) Cases within the jurisdiction of Principal Commissioner/commissioner of Income Tax(Central), Delhi-1.

 

3
Additional Bench-II at New Delhi
a) Uttar Pradesh and Uttarakhand, Himachal Pradesh and Jammu & Kashmir; and
b) Cases within the jurisdiction of Principal Commissioner/Commissioners of Income Tax Delhi-1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23 and 24.
c) Madhya Pradesh except the Assessing Officers under the jurisdiction of Principal Commissioner/Commissioner of Income Tax(Central), Bhopal with headquarters in the State of Chhattisgarh.
4
Additional Bench-I at Mumbai

a) Mumbai other than :-

(i) Principal commissioner/Commissioners of Income Tax, Mumbai- 9,10,11,12,13,14,15,27,28,29,30,31,32,33,34, and 35

(ii) Principal Commissioners/Commissioners of Income Tax (Central), Mumbai-2, 3 and Commissioners of Income Tax (International Taxation)-1,2,3, and 4, Mumbai)

b) Pune.
c) Goa, Daman and Diu.
d) Maharashtra (other than Mumbai and Pune.)

5
Additional Bench-II at Mumbai

a) Principal Commissioner/Commissioners of Income Tax, Mumbai- 9,10,11,12,13,14,15,27,28,29,30,31,32,33,34, and 35)

b) Principal Commissioner/Commissioners of Income Tax (Central)-2 & 3, Mumbai
c) Commissioners of Income Tax (International Taxation)-1,2,3 and 4, Mumbai
d) Gujarat.

6
Additional Bench at Kolkata

a) Bihar, Meghalaya, Odisha, West Bengal, Chattishgarh, Jharkhand, Andaman & Nicobar Islands, Manipur, Assam, Tripura, Sikkam, Mizoram, Nagaland & Arunachal Pradesh.
b) Assessing Officers under the jurisdiction of Principal Commissioners/Commissioners of Income Tax (Central), Bhopal with headquarters in the state of Chattishgarh.
c) Assessing Officers under the jurisdiction of Principal Commissioners/Commissioners of Income Tax (Central), Hyderabad with headquarters in the state of Orissa.
d) Principal Commissioner/Commissioners of Income Tax (Central), Vishakhapatnam where the headquarter of Central Circle Assessing Officers in the State of Orissa & cases have been Centralized with Principal Commissioner/Commissioners of Income Tax, Vishakhapatnam.

7
Additional Bench, Chennai
a) Tamil Nadu
b) Telangana
c) Karnataka
d) Kerala
e) Pondicherry
f) Lakshadweep & Minicoy Islands
g) Andhra Pradesh (excluding Assessing of Officers under the jurisdiction of Principal Commission/Commissioner of Income Tax (Central) Hyderabad and Vishakhapatnam with headquarters in the state of Orissa)