{"id":3883,"date":"2026-01-03T15:50:58","date_gmt":"2026-01-03T15:50:58","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3883"},"modified":"2026-01-03T15:51:00","modified_gmt":"2026-01-03T15:51:00","slug":"income-tax-notification-170-2025-dated-15-12-2025-appellate-authority-for-search-and-survey-assessments","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/03\/income-tax-notification-170-2025-dated-15-12-2025-appellate-authority-for-search-and-survey-assessments\/","title":{"rendered":"Income Tax Notification 170\/2025 Dated 15\/12\/2025 &#8211; Appellate Authority for Search and Survey Assessments\u00a0"},"content":{"rendered":"\n<p>The notification reallocate appellate jurisdiction among specified Commissioners of Income-tax (Appeals) for search, requisition, and survey- related cases. It authorises designated appellate authorities across multiple locations to exercise powers over appeals arising from assessments completed pursuant to searches under section 132, requisitions under section 132A, or surveys under section 133A, including cases where additions are based on seized or impounded material and related penalty orders.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/incometaxindia.gov.in\/communications\/notification\/notification-170-2025.pdf\"><em>(Link: Income Tax Notification 170\/2025 Dated 15\/12\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The notification reallocate appellate jurisdiction among specified Commissioners of Income-tax (Appeals) for search, requisition, and survey- related cases. It authorises [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,17],"tags":[],"class_list":["post-3883","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-notifications-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax Notification 170\/2025 Dated 15\/12\/2025 - Appellate Authority for Search and Survey Assessments\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/03\/income-tax-notification-170-2025-dated-15-12-2025-appellate-authority-for-search-and-survey-assessments\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax Notification 170\/2025 Dated 15\/12\/2025 - Appellate Authority for Search and Survey Assessments\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The notification reallocate appellate jurisdiction among specified Commissioners of Income-tax (Appeals) for search, requisition, and survey- related cases. 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