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of <h1>New Guidelines on Prioritizing Income Tax Appeals: Focus on High Demands, Refunds, Court Orders, and Senior Citizens.</h1> The Central Board of Direct Taxes has issued guidelines for prioritizing the disposal of appeals by Commissioners of Income Tax (Appeals Unit) and Commissioners of Income Tax (Appeals). Appeals may be prioritized under exceptional circumstances, including cases with demands over Rs. 1 crore, refunds exceeding Rs. 1,00,000, court-directed cases, requests by senior or super senior citizens, or any other instances of genuine hardship. Such requests will be considered by the Principal Chief Commissioners of Income Tax of National Faceless Assessment Centre and other relevant authorities based on recommendations from jurisdictional Principal Commissioners.
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