Faceless Effect of Orders
The Central Government is empowered to make a scheme to give effect to the orders passed by the JCIT(A), CIT(A), ITAT, High Court, or Supreme Court or revisionary orders passed under Sections 263 or 264 to enhance efficiency, transparency, and accountability by:
o Minimising physical interface during appellate or revisional proceedings;
o Optimising resource utilisation through scale and specialisation; and
o Team-based giving of effect to orders with dynamic jurisdiction.
The Central Government may notify exceptions, modifications, or adaptations to provisions of the Act for implementing the scheme. Such notifications must be laid before both Houses of Parliament.