Income-tax appeals must be filed under digital signature with updated contact details and streamlined document requirements. The rules require memoranda of appeal to be filed by appellants or authorised agents under a digital signature and recognise e-mail addresses and mobile numbers as contact information. Physical copy requirements are reduced (duplicate/triplicate removed) and papers must be submitted in accordance with the filing procedure. Memoranda must accompany specified orders and supporting documents, including additional documents for DRP-related appeals and appeals against orders of senior officials. Revised memoranda must be filed to effect contact changes, which will then govern service of notices and orders.
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.
Income-tax appeals must be filed under digital signature with updated contact details and streamlined document requirements.
The rules require memoranda of appeal to be filed by appellants or authorised agents under a digital signature and recognise e-mail addresses and mobile numbers as contact information. Physical copy requirements are reduced (duplicate/triplicate removed) and papers must be submitted in accordance with the filing procedure. Memoranda must accompany specified orders and supporting documents, including additional documents for DRP-related appeals and appeals against orders of senior officials. Revised memoranda must be filed to effect contact changes, which will then govern service of notices and orders.
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