Approval for notifying Commissioners of Income-tax (Appeals) to exercise jurisdiction over appeals in cases pertaining to Direct Taxes/ Direct Tax Acts other than Income-tax Act, 1961 post Faceless Appeal Scheme,2020
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Jurisdiction over non-Income tax direct tax appeals allocated to designated Commissioners, to be notified by principal chief commissioners. The Faceless Appeal Scheme, 2020 notifications apply only to the Income tax Act, 1961 and do not confer faceless appeal jurisdiction on other Direct Tax Acts. The Board has approved designation of specific Commissioners of Income tax (Appeals) in each Principal Chief Commissioner region to exercise jurisdiction over appeals under those other Direct Tax Acts; Principal Chief Commissioners must notify the designated Commissioners and forward copies to the Board. The designation is effective from 25th September 2020 or from creation of the designated post, whichever is later.
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.
Jurisdiction over non-Income tax direct tax appeals allocated to designated Commissioners, to be notified by principal chief commissioners.
The Faceless Appeal Scheme, 2020 notifications apply only to the Income tax Act, 1961 and do not confer faceless appeal jurisdiction on other Direct Tax Acts. The Board has approved designation of specific Commissioners of Income tax (Appeals) in each Principal Chief Commissioner region to exercise jurisdiction over appeals under those other Direct Tax Acts; Principal Chief Commissioners must notify the designated Commissioners and forward copies to the Board. The designation is effective from 25th September 2020 or from creation of the designated post, whichever is later.
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