https://www.taxtmi.com/article/detailed?id=11488 A new appellate route permits appeals to the Joint Commissioner of Income-tax (Appeals) against specified assessment-related orders, with statutory expectation of disposal within one year. Rule and form amendments extend appeal filing procedures and evidence-admissibility constraints. The e-Appeals Scheme, 2023 mandates electronic communication via the Income Tax Portal, random electronic allocation of appeals, and sets procedures requiring notice to appellants and the AO, powers to call for information and AO reports, conditional admission of additional grounds or evidence, issuance of show-cause notices for proposed enhancements or penalties, preparation of reasoned appeal orders, rectification on application, and further appeal to the tribunal. en-us Mon, 12 Jun 2023 12:44:41 +0530 Mon, 12 Jun 2023 12:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11488 A new appellate route permits appeals to the Joint Commissioner of Income-tax (Appeals) against specified assessment-related orders, with statutory expectation of disposal within one year. Rule and form amendments extend appeal filing procedures and evidence-admissibility constraints. The e-Appeals Scheme, 2023 mandates electronic communication via the Income Tax Portal, random electronic allocation of appeals, and sets procedures requiring notice to appellants and the AO, powers to call for information and AO reports, conditional admission of additional grounds or evidence, issuance of show-cause notices for proposed enhancements or penalties, preparation of reasoned appeal orders, rectification on application, and further appeal to the tribunal. Articles Income Tax Mon, 12 Jun 2023 12:44:41 +0530 https://www.taxtmi.com/article/detailed?id=11488