Appeal rights to CIT(A) barred once e-DRC acceptance prevents returning to appellate authority. Once an application is accepted by the e-DRC, the applicant cannot revert to the Commissioner of Income Tax (Appeals); e-DRC acceptance excludes appellate ... Summary
Appeal rights to CIT(A) barred once e-DRC acceptance prevents returning to appellate authority.
Once an application is accepted by the e-DRC, the applicant cannot revert to the Commissioner of Income Tax (Appeals); e-DRC acceptance excludes appellate recourse to CIT(A) regarding matters before the committee and is tied to the e-Dispute Resolution Committee process and Form 34BC.
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