Electronic communication requirement mandates e-exchange between JCIT(Appeals) and appellant, and for internal tax communications where technologically feasible. Para 10 mandates exchange of communication by electronic mode: all communications between the JCIT (Appeals) and the appellant or the appellant's authorised representative shall be exchanged by electronic mode to the extent technologically feasible, and all internal communications among the JCIT (Appeals), the Assessing Officer and the relevant senior Commissioner level officers shall likewise be exchanged by electronic mode.
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.
Electronic communication requirement mandates e-exchange between JCIT(Appeals) and appellant, and for internal tax communications where technologically feasible.
Para 10 mandates exchange of communication by electronic mode: all communications between the JCIT (Appeals) and the appellant or the appellant's authorised representative shall be exchanged by electronic mode to the extent technologically feasible, and all internal communications among the JCIT (Appeals), the Assessing Officer and the relevant senior Commissioner level officers shall likewise be exchanged by electronic mode.
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