New Update for Taxpayers: A new Online Appeal Scheme has been implemented, allowing taxpayers to challenge incorrect or arbitrary tax assessments. The government has introduced the E-Appeals Scheme 2023, which enables taxpayers to directly appeal to the Joint Commissioner (JCIT-Appeals).
Under this scheme, the Appellate Authority will review and address the appeals filed with or assigned to the Joint Commissioner in accordance with the provisions outlined in the scheme. It is important to note that this scheme applies to appeals related to individuals or groups, various types of income, and specific cases, except for those excluded under subsection (6) of section 246.
Additionally, the Finance Act 2023 introduced a new designated income tax authority, the Joint Commissioner (Appeals), under the Income Tax Act.
