Procedure in appeal: JCIT(Appeals) controls evidence admission and grounds, issues show cause notices and digitally signed orders. The JCIT (Appeals) disposes appeals under the e-Appeals Scheme by issuing notices to appellants, obtaining submissions, evidence and Assessing Officer reports, and may condone delay. Additional grounds and evidence follow prescribed admission routes-automatic admission for specified order categories or referral to the Assessing Officer for comments and admissibility reports-with the JCIT (Appeals) admitting or rejecting them for reasons recorded in writing. The JCIT (Appeals) may direct production or examination of documents/witnesses, issue show-cause notices where enhancement or penalty is proposed, and must prepare and digitally communicate a reasoned appeal order, with provision for transfer of appeals as provided by the Act.
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.
Procedure in appeal: JCIT(Appeals) controls evidence admission and grounds, issues show cause notices and digitally signed orders.
The JCIT (Appeals) disposes appeals under the e-Appeals Scheme by issuing notices to appellants, obtaining submissions, evidence and Assessing Officer reports, and may condone delay. Additional grounds and evidence follow prescribed admission routes-automatic admission for specified order categories or referral to the Assessing Officer for comments and admissibility reports-with the JCIT (Appeals) admitting or rejecting them for reasons recorded in writing. The JCIT (Appeals) may direct production or examination of documents/witnesses, issue show-cause notices where enhancement or penalty is proposed, and must prepare and digitally communicate a reasoned appeal order, with provision for transfer of appeals as provided by the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
