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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..... on (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) hereby specifies that all the appeals under section 246 and/ or u .....

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..... 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 cases referred to in category (i), having disputed demand of more than Rs. 10 lakh. (v) Appeals against the penalty orde .....

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