Power to specify format and procedures for electronic tax appeals enabling automated service, authentication and centralised document storage. Authority is conferred on the Principal Director General or Director General of Income-tax (Systems), with required consultation and Board approval, to prescribe standards, formats, modes, procedures and processes for the automated functioning of the Office of the JCIT (Appeals) under the e-Appeals Scheme, 2023, including service and receipt of communications, acknowledgments, an e-appeal facility, authentication of submissions, and centralised document storage and retrieval.
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.
Power to specify format and procedures for electronic tax appeals enabling automated service, authentication and centralised document storage.
Authority is conferred on the Principal Director General or Director General of Income-tax (Systems), with required consultation and Board approval, to prescribe standards, formats, modes, procedures and processes for the automated functioning of the Office of the JCIT (Appeals) under the e-Appeals Scheme, 2023, including service and receipt of communications, acknowledgments, an e-appeal facility, authentication of submissions, and centralised document storage and retrieval.
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