Random allocation of appeals assigns direct tax e-appeals to JCIT(Appeals) under a CBDT-approved administrative process. The e-Appeals Scheme requires that the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), with Central Board of Direct Taxes approval, devise a procedure to randomly allocate or transfer the appeals referred for e-appeal to the JCIT(Appeals), thereby prescribing the allocation mechanism for direct tax e-appeals.
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.
Random allocation of appeals assigns direct tax e-appeals to JCIT(Appeals) under a CBDT-approved administrative process.
The e-Appeals Scheme requires that the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), with Central Board of Direct Taxes approval, devise a procedure to randomly allocate or transfer the appeals referred for e-appeal to the JCIT(Appeals), thereby prescribing the allocation mechanism for direct tax e-appeals.
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