Section 121A: [Omitted

The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.

[121A. Jurisdiction of Commissioners (Appeals).] Omitted by s. 33, ibid (w.e.f. 1-4-1988). Original section was inserted by the Finance (No. 2) Act, 1977 (29 of 1977), s. 39 and the Fifth Schedule (w.e.f. 10-7-1978).

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 121A

No Supreme Court judgment in our database cites this section yet.