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[Cites 0, Cited by 2] [Section 255] [Entire Act]

Union of India - Subsection

Section 255(7) in The Income Tax Act, 1961

(7)The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of disposal of appeals by the Appellate Tribunal so as to impart greater efficiency, transparency and accountability by—
(a)eliminating the interface between the Appellate Tribunal and parties to the appeal 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 jurisdiction.