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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... 2000); (iii) "appeal" means appeal filed by a person under sub-section (1) of section 246A or section 248 of the Act; (iv) "appellant" means the person who files appeal under section 246A or section 248 of the Act; (v) "authorised representative" shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (vi) "automated allocation system" means an algorithm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (xi) "designated portal" means the web portal designated as such by the Principal Chief Commissioner of Income-tax or Principal Director General of Income-tax, in charge of the National Faceless Appeal Centre; (xii) "e-appeal" means the appellate proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nology Act, 2000 (21 of 2000); (xvi) "Mobile app" shall mean the application software of the Income-tax Department developed for mobile devices which is downloaded and installed on the registered mobile number of the appellant; (xvii) "National Faceless Assessment Centre" shall mean the National Faceless Assessment Centre set up and notified under section 144B of the Act; (xviii) "real time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) the e-mail address available in the Permanent Account Number database relating to the addressee; or (d) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India; or (e) in the case of addressee being a company, the e-mail address of the company as available on the offi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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