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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... eal means appeal filed by a person under sub-section (1) of section 246 or section 246A of the Act; (iv) appellant means the person who files appeal under section 246 or section 246A 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 for randomised allocation of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hief Commissioner of Income-tax or the Principal Director General or the Director General of Income-tax, (Systems); (xi) e-appeal means the appellate proceedings conducted electronically in 'e-appeal' facility through the registered account of the appellant in the designated portal; (xii) electronic record shall have the same meaning as assigned to it in clause (t) of sub-section (1) of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , by way of Short Messaging Service on his registered mobile number, or by way of update on his Mobile App, or by way of an e-mail at his registered e-mail address, so as to alert him regarding delivery of an electronic communication; (xvii) registered account of the appellant means the electronic filing account registered by the appellant in the designated portal; (xviii) registered e-mail addres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority; (xix) registered mobile number means the mobile number of the appellant, or his authorised representative, appearing in the user profile of the electronic filing account registered by the appellant in the designated portal; (xx) Rules means the Income-tax Rules, 1962 ; and (xxi) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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