Amendment of section 250.

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..... ppeals), so as to impart greater efficiency, transparency and accountability by- (a) eliminating the interface between the Commissioner (Appeals) and the appellant in the course of appellate proceedings to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing an appellate system with dynamic .....

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..... nd section 250 of the Income-tax Act, 1961 relating to procedure in appeal. It is proposed to insert new sub-sections (6B), (6C) and (6D) in the said section so as to, inter alia, provide for a scheme, by notification in the Official Gazette, for the disposal of appeal under section 250 so as to impart greater efficiency, transparency and accountability. This amendment will take effect from 1st .....

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