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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>E-Appeals Scheme 2023: New Processing Rules for Income-Tax Appeals u/ss 246 and 246A, With Key Exclusions Explained.</h1> The Central Board of Direct Taxes specifies that all appeals under section 246 and certain clauses of section 246A of the Income-tax Act, 1961, will be processed under the e-Appeals Scheme, 2023, except for specific cases. Exclusions include appeals against assessment orders before August 13, 2020, with disputed demands over Rs. 10 lakh, certain jurisdictional cases, assessments related to searches or requisitions, and appeals against penalty orders before January 12, 2021, with disputed demands over Rs. 10 lakh. The order defines 'disputed demand' and notes that a Hindi version will follow.
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