Learned Counsel for the Petitioner submits that he will examine whether Section 6-B of the Income Tax Act, 1961 under which the Faceless Appeal Scheme is framed will have to

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be challenged and seeks leave to amend the Petition after examining the position.

According to us, such an amendment will completely change the nature of the Petition that has been brought before us.

Prayer of the Petitioner to withdraw the Petition and to file a fresh Petition after considering the position in the light of the statutory provisions of Section 6-B of the Income Tax Act, 1961 is granted.

(ANIL S. KILOR, J.) (NITIN JAMDAR, J.)

khj

Digitally signed by Kamal Kamal Jeswani Date: 2021.01.28 Jeswani 16:52:16 +0530

Income Tax Bar Association, Nagpur Thr. President, Rajesh S/O. Vithaldas Loya v. Union of India, Thr. Secretary, Dept. of Revenue, Ministry of Finance, New Delhi and Another

Case brief