https://www.taxtmi.com/caselaws?id=800239 Faceless appellate jurisdiction does not extend to appeals against penalty orders arising from assessments completed following a search under sections 132 or 132A. Although section 250(6B) enables faceless appeals generally, the Faceless Appeal Scheme, 2021, read with the relevant CBDT circular and notification, specifically excludes such penalty appeals from the National Faceless Appeal Centre's jurisdiction. These appeals must be decided by the jurisdictional Commissioner of Income Tax (Appeals). Orders passed by the National Faceless Appeal Centre in excluded search-related penalty matters are liable to be set aside for de novo adjudication by the jurisdictional appellate authority. en-us Mon, 28 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800239 Faceless appellate jurisdiction does not extend to appeals against penalty orders arising from assessments completed following a search under sections 132 or 132A. Although section 250(6B) enables faceless appeals generally, the Faceless Appeal Scheme, 2021, read with the relevant CBDT circular and notification, specifically excludes such penalty appeals from the National Faceless Appeal Centre's jurisdiction. These appeals must be decided by the jurisdictional Commissioner of Income Tax (Appeals). Orders passed by the National Faceless Appeal Centre in excluded search-related penalty matters are liable to be set aside for de novo adjudication by the jurisdictional appellate authority. Case-Laws Income Tax Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800239