Notification Number 141/ 2021, Dated 29th December 2021
In exercise of 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 in supersession of the notification No. 81 of 2020 of Government of India in the Ministry of Finance, Department of Revenue, number S.O. 3309(E) dated the 25th September, 2020 under the Faceless Appeal Scheme 2020, (except as respects things done or omitted to be done before such supersession) and to give effect to the Faceless Appeal Scheme, 2021 (hereinafter referred to as the Scheme) made under sub section (6B) and 6(C) of section 250 of the Act and published vide Notification No. 139/2021 of Government of India in the Ministry of Finance, Department of Revenue, number S.O. 5429(E), dated the 28th December, 2021 in the Gazette of India, Extraordinary, Part II, Section 3, sub section (ii), the Central Board of Direct Taxes (hereinafter referred to as the Board) hereby directs that the following Income tax authorities as specified in column (2) of the Schedule below, having their headquarters at the places mentioned 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 territorial area or persons or class of persons or incomes or class of incomes or cases or class of cases as specified by the Board in paragraph 3 of the Scheme, with respect to appeals filed under section 246A or 248 of the Act, pending or instituted on or after 29th December, 2021.
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