Appeals and Revision

Under the Income Tax Act, 1961, taxpayers have several remedies against orders passed by the Commissioner of Income Tax (Appeals) [CIT(A)] or revision orders by the Commissioner of Income Tax (CIT) under Sections 263/264. Here’s a structured overview: 1. Appeal to the Income Tax Appellate Tribunal (ITAT) [Section 253] Applicability: An appeal lies before the ITAT against: Orders of CIT(A) […]

Under the Income Tax Act, 1961, if a taxpayer or the Income Tax Department is dissatisfied with an order passed by the Income Tax Appellate Tribunal (ITAT), the following remedies are available: 1. Appeal to the High Court [Section 260A] Applicability: Can be filed if a “substantial question of law”arises from the ITAT’s order. No appeal on purely

Under the Income Tax Act, 1961, and the Constitution of India, an appeal can be filed before the Supreme Court against an order of the High Court in income tax matters. The key provisions governing this are: 1. Appeal Under Section 261 of the Income Tax Act, 1961 Applicability: An appeal lies to the Supreme Courtif the High Court certifies that the case involves

Under Section 246A of the Income Tax Act, 1961, taxpayers can file an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] against certain orders passed by income tax authorities. 1. Orders Appealable Under Section 246A An appeal lies to the CIT(A) against the following orders: Orders Passed by Assessing Officer (AO) [Section 246A(1)] Assessment Orders(Section 143(3), 144, 147, 153A, etc.) Regular

Under Section 248 of the Income Tax Act, 1961, a person who denies liability to deduct tax at source (TDS) under Chapter XVII-B can file an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)]. 1. Who Can File an Appeal Under Section 248? Any deductor (payer)who disputes the obligation to deduct TDS on a payment. Example Cases: A company argues that a payment

Under Section 249 of the Income Tax Act, 1961, along with Rules 45 and 46 of the Income Tax Rules, the procedure for filing an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] is governed. Below is a structured breakdown of the key provisions: 1. Who Can File an Appeal? An appeal under Section 249 can be filed by: Taxpayersaggrieved by: Assessment orders(e.g.,

Section 250 of the Income Tax Act, 1961 governs the procedure followed by the Commissioner of Income Tax (Appeals) [CIT(A)] while hearing appeals. Here’s a detailed analysis: 1. Who is the Authority? The authority hearing the appeal is the Commissioner of Income-tax (Appeals) [CIT(A)]. This is the first level of appellate authority under the Income Tax

The Faceless Appeal Scheme, 2021, introduced via Notification No. 139/2021 dated 28th December 2021, replaced the earlier Faceless Appeal Scheme, 2020. This scheme aims to eliminate physical interaction between taxpayers and tax authorities, ensuring transparency, efficiency, and accountability in the appellate process under the Income Tax Act, 1961 . 1. Key Features of the Faceless Appeal Scheme, 2021 1. Structure of Faceless Appeals

Under Section 251 of the Income Tax Act, 1961, the Commissioner of Income Tax (Appeals) [CIT(A)] has wide-ranging powers to adjudicate appeals against orders passed by the Assessing Officer (AO) or other tax authorities. Here’s a detailed breakdown of these powers: 1. Power to Confirm, Reduce, Enhance, or Annul the Assessment The CIT(A) can: ✔ Confirm the AO’s order (uphold the assessment). ✔ Reduce the assessment

Under Section 253 of the Income Tax Act, 1961, appeals can be filed before the Income Tax Appellate Tribunal (ITAT)—the second level of appeal after the Commissioner (Appeals). Here’s a structured breakdown of the provisions: 1. Who Can File an Appeal? (A) Assessee (Taxpayer) [Section 253(1)] An assessee can appeal against: ✔ Orders of CIT(A) (e.g., assessment, penalty, or revision orders). ✔ Orders passed