E-appeal definitions set electronic appellate mechanism and communication protocols for income-tax appeals, including registered accounts and alerts. The Scheme defines e-appeal as appellate proceedings conducted through a registered account on a designated portal and specifies related operative concepts including registered account, designated portal, registered e mail address, registered mobile number, and electronic record. It prescribes permissible sources for contact information (filing profile, last return, PAN database, Aadhaar, corporate listings, or addresses provided to the tax authority) and recognises delivery modes such as e mail, mobile app updates, and SMS for real time alerts. The definitions import statutory meanings from the Income tax Act and the Information Technology Act and acknowledge automated allocation systems and video conferencing as technological enablers for the e appeal process.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-appeal definitions set electronic appellate mechanism and communication protocols for income-tax appeals, including registered accounts and alerts.
The Scheme defines e-appeal as appellate proceedings conducted through a registered account on a designated portal and specifies related operative concepts including registered account, designated portal, registered e mail address, registered mobile number, and electronic record. It prescribes permissible sources for contact information (filing profile, last return, PAN database, Aadhaar, corporate listings, or addresses provided to the tax authority) and recognises delivery modes such as e mail, mobile app updates, and SMS for real time alerts. The definitions import statutory meanings from the Income tax Act and the Information Technology Act and acknowledge automated allocation systems and video conferencing as technological enablers for the e appeal process.
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