https://www.taxtmi.com/article/detailed?id=16743 In appeals and related proceedings arising from orders or intimations generated by the CPC or faceless processing arrangements, the proper party to the litigation is the Jurisdictional Assessing Officer (JAO), along with the assessee as the opposing party. The CPC functions as an automated processing arm of the Income Tax Department and is not the affected or aggrieved party for purposes of appeal before the CIT(A), the ITAT, or in further proceedings. en-us Wed, 24 Jun 2026 07:08:59 +0530 Wed, 24 Jun 2026 07:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16743 In appeals and related proceedings arising from orders or intimations generated by the CPC or faceless processing arrangements, the proper party to the litigation is the Jurisdictional Assessing Officer (JAO), along with the assessee as the opposing party. The CPC functions as an automated processing arm of the Income Tax Department and is not the affected or aggrieved party for purposes of appeal before the CIT(A), the ITAT, or in further proceedings. Articles Other Topics Wed, 24 Jun 2026 07:08:59 +0530 https://www.taxtmi.com/article/detailed?id=16743