https://www.taxtmi.com/article/detailed?id=11610 The e-Appeals Scheme, 2023 creates a digital platform for appeals under Section 246/246A while excluding specified categories: assessment orders of certain pre-cutoff assessments with disputed demand above the scheme threshold; assessments linked to searches, requisitions, or investigative actions; additions based on seized or impounded material; appeals under the Commissioner (International Taxation) jurisdiction; specified penalty orders; and appeals from e-assessment and faceless assessment or penalty schemes. The order also defines disputed demand to include differences between tax on assessed and returned income, tax where no return exists, penalty amounts, and demands raised by statutory notices or intimations, inclusive of interest, surcharge and cess. en-us Sat, 15 Jul 2023 10:10:11 +0530 Sat, 15 Jul 2023 10:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11610 The e-Appeals Scheme, 2023 creates a digital platform for appeals under Section 246/246A while excluding specified categories: assessment orders of certain pre-cutoff assessments with disputed demand above the scheme threshold; assessments linked to searches, requisitions, or investigative actions; additions based on seized or impounded material; appeals under the Commissioner (International Taxation) jurisdiction; specified penalty orders; and appeals from e-assessment and faceless assessment or penalty schemes. The order also defines disputed demand to include differences between tax on assessed and returned income, tax where no return exists, penalty amounts, and demands raised by statutory notices or intimations, inclusive of interest, surcharge and cess. Articles Income Tax Sat, 15 Jul 2023 10:10:11 +0530 https://www.taxtmi.com/article/detailed?id=11610