Section 6(3) in The Central Boards Of Revenue Act, 1963
(3)In any legal proceeding pending at the commencement of this Act to which the Central Board of Revenue is a party,--(a)if it is a proceeding relating to direct taxes, the Central Board of Direct Taxes shall be deemed to be substituted for the Central Board of Revenue in such proceeding; and(b)if it is a proceeding relating to any other matter, the Central Board of [Indirect Taxes and Customs] [Substituted 'Excise and Customs' by Finance Act, 2018 (Act No. 13 of 2018) dated 29.3.2018.] shall be deemed to be substituted for the Central Board of Revenue in such proceeding.
