Income Tax

CBDT notifies 100 JCIT(Appeals) Addl. CIT(Appeals) under 14 Pr.CCIT

CBDT notifies 100 JCIT(Appeals) Addl. CIT(Appeals) under 14 Pr.CCIT and 46 Headquaters

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

Notification No. 40/2023

New Delhi, the 14th June, 2023

(INCOME TAX)

S.O. 2624(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act) and to give effect to the e-Appeals Scheme, 2023 (hereinafter referred to as the Scheme) made under sub-section (5) of section 246 of the Act and published vide Notification No. 33 of 2023 of the Government of India in the Ministry of Finance, Department of Revenue, vide number S.O. 2352(E), dated the 29thof May, 2023, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), the Central Board of Direct Taxes (hereinafter referred toas the Board), hereby directs that the income-tax authorities specified in column (4) of the Schedule below, having their headquarters at the places specified in the corresponding entries in column (5) of the said schedule and functioning subordinate to the income-tax authorities specified in column (3) of the said schedule shall exercise the powers and perform functions, in order to facilitate the conduct of e-appeal proceedings, in respect of such persons or classes of persons or incomes or classes of income or cases or classes of cases, with respect to appeals covered under section 246 of the Act, except the cases excluded under sub-section (6) of that section, as specified by the Board in paragraph 3 of the Scheme.

SCHEDULE

----------- Similar Posts: -----------
Share

Recent Posts

  • GST

GST Form SRM-I enabled for manufacturers of Pan Masala and Tobacco

GST Form SRM-I enabled for manufacturers of Pan Masala and Tobacco. Form GST SRM-II will also be made available on…

18 hours ago
  • Income Tax

Prosecution for late deposit of TDS stayed in view of Supreme Court judgment

Prosecution for late deposit of TDS stayed by High Court in view of judgment of the Hon'ble Supreme Court In…

19 hours ago
  • Income Tax

If no physical discrepancy found, mere increase in stock not undisclosed stock u/s 69B

Unless, discrepancy is found in physical quantities, assessee agreeing to increase stock value does not amount to undisclosed stock u/s…

2 days ago
  • Income Tax

CIT(A) is required to communicate the notice to email id mentioned in Appeal Form 35

CIT(A) is required to communicate the notice through the email id available in Form 35 of the  appeal memo as…

3 days ago
  • Income Tax

Opportunity of personal hearing u/s 144B(6)(viii) must even if assessee had not requested

Section 144B(6)(viii) cannot be read to mean that opportunity of personal hearing may be granted only where the assessee specifically…

3 days ago
  • Income Tax

New functionality in AIS to display status of information confirmation process in real-time

CBDT releases new functionality in AIS for taxpayers to display status of information confirmation process in real-time. Taxpayers can now…

3 days ago