Order under sub-section (6) of section 246 of the Income-tax Act, 1961 for specifying the scope of the e-Appeals Scheme under the Act

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....ew Delhi, dated the 16th June, 2023 Order under sub-section (6) of section 246 of the Income-tax Act, 1961 for specifying the scope of the e-Appeals Scheme under the Act - regarding In pursuance of sub-section (6) of section 246 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), read with sub-section (1) of section 246 of the Act, the Central Board of Direct Taxes (CBDT) her....

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....sments completed in pursuance of any action under section 133A of the Act. 4. assessments where addition/ variation in income is made on the basis of seized/ impounded material. (iii) Appeals in cases pertaining to the jurisdiction of Commissioner of Income-tax (International Taxation). (iv) Appeals against the penalty orders passed before 12.01.2021 with respect to case....