Faceless appeal scheme - Income-tax authorities to exercise the powers and perform functions, in order to facilitate the conduct of E-appeal Proceedings - Modification of Notification No. 141/2021 dated 29th December, 2021 - 14/2023 - Income Tax
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Faceless appeal scheme authorisation allows Principal Chief Commissioners to direct e-appeal functions, preserving appellate discretion. Authorises specified Principal Chief Commissioners to issue written orders delegating the exercise of powers and performance of functions by named subordinate Income-tax authorities to facilitate E-appeal Proceedings, limited to territorial areas, persons, incomes or cases as specified, and subject to a proviso that such orders shall not interfere with the discretion of the Commissioner of Income Tax (Appeals) in exercising appellate functions.
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.
Faceless appeal scheme authorisation allows Principal Chief Commissioners to direct e-appeal functions, preserving appellate discretion.
Authorises specified Principal Chief Commissioners to issue written orders delegating the exercise of powers and performance of functions by named subordinate Income-tax authorities to facilitate E-appeal Proceedings, limited to territorial areas, persons, incomes or cases as specified, and subject to a proviso that such orders shall not interfere with the discretion of the Commissioner of Income Tax (Appeals) in exercising appellate functions.
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