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GST Review January-2026

Income Tax Update – Highlights on Recent Amendments

Sonakshi Jhunjhunwala & Sunil Jhunjhunwala
CBDT notifies 47 new CIT(A) to hear appeals against assessment completed in pursuance to search & survey: Notification no. 170/2025, dated 15th December, 2025  The Central Board of Direct Taxes (CBDT) has directed the Commissioner of Income-tax (Appeals) to hear appeals against assessments completed under search or survey operations. The CBDT has notified the CIT (A), who shall exercise powers in respect of a class of cases against assessments completed in pursuance of a search under section 132, requisition under section 132A or survey under section 133A of the Income-tax Act, 1961 (the Act). Income-Tax (Appellate Tribunal) Amendment Rules, 2025: Notification No. 71-AD(AT)/2025, dated 19th December, 2025   Ministry of Law and Justice notified the Income Tax (Appellate Tribunal) Amendment Rules, 2025 to amend the Income Tax (Appellate Tribunal.......