Name of Authority Monetary jurisdiction Territorial jurisdiction

01.Addl. Commissioner-I

(i)

To revise all orders of assessment/ penalty where the amount in respect of which the revision has been preferred (hereinafter referred to as the said amount) exceeds Rs. 15,00,000/-.     

(ii)

To revise any other orders passed
by an officer not below the rank of an Asstt Commissioner in original jurisdiction.     

Zones I to II

02.Addl. Commissioner-II

(i)

To revise all orders of assessment/ penalty where the said amount exceeds Rs.15,00,000/-.

(ii)

To revise any other order passed by an officer not below the rank of an Asstt. Commissioner in original jurisdiction.

 Zones III to IV

03.Addl. Commissioner-III

(i)

To revise all orders of assessment/Penalty where the said amount exceeds Rs. 15,00,000/-.

(ii)

To revise any other order passed by an officer not below the rank of an Asstt. Commissioner in original jurisdiction.
Zones V to VII
04.Add. Commissioner-IV

(i)

To revise all orders of assessment penalty where the said amount exceeds Rs. 15,00,000/-.

(ii)

To revise any other order passed by an officer not below the rank of an Asstt. Commissioner in original jurisdiction.
Zones VIII to X
05.Deputy Commissioner -I

(i)

To revise all orders of assessment/ penalty where the said amount does not exceed Rs. 15,00,000/-.
Zones   I & II
06.Deputy Commissioner-II

(i)

To revise all orders of assessment/ penalty where the said amount does not exceed Rs. 15,00,000/-.
Zones  III & IV
07.Deputy Commissioner-III

(i)

To revise all orders of assessment/ penalty where the said amount does not exceed Rs. 15,00,000/-.
Zones  V
08.Deputy Commissioner-IV

(i)

To revise all orders of assessment/ penalty where the said amount does not exceed Rs. 15,00,000/-.
Zones  VI
09.Deputy Commissioner-V

(i)

To revise all orders of assessment/ penalty where the said amount does not exceed Rs. 15,00,000/-.
Zones  VII & VIII
10.Deputy Commissioner-VI

(i)

To revise all orders of assessment/ penalty where the said amount does not exceed Rs. 15,00,000/-.
Zones IX to X
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