Application of provisions of the Act makes specified tax provisions govern e-appeals disposal by JCIT (Appeals) under the Scheme. Except where the Scheme provides otherwise, specified provisions of the Act are applicable to the procedure for disposal of appeals by the JCIT (Appeals) under the E Appeals Scheme, 2023, thereby aligning electronic appeal proceedings with the Act's procedural and compliance framework.
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.
Application of provisions of the Act makes specified tax provisions govern e-appeals disposal by JCIT (Appeals) under the Scheme.
Except where the Scheme provides otherwise, specified provisions of the Act are applicable to the procedure for disposal of appeals by the JCIT (Appeals) under the E Appeals Scheme, 2023, thereby aligning electronic appeal proceedings with the Act's procedural and compliance framework.
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