Appeals and Revision

The Income Tax Appellate Tribunal (ITAT) is the second appellate authority under the Income Tax Act, 1961. Below is a structured guide to filing an appeal before ITAT under Sections 253(3) to (6). 1. Who Can File an Appeal? Assessees(against CIT(A)’s order) – Section 253(1) Income Tax Department(against CIT(A)’s order) – Section 253(2) 2. Time Limit for Filing Appeal [Section 253(3)] PARTY […]

The Income Tax Appellate Tribunal (ITAT) derives its adjudicatory powers from Section 254 of the Income Tax Act, 1961. This section governs the nature, scope and procedure of orders passed by the Tribunal. 1. Types of Orders Under Section 254 (A) Final Appellate Orders [Section 254(1)] The ITAT may pass orders to: ✔ Confirm the order under appeal ✔ Modify the assessment/penalty ✔ Set

The Income Tax Appellate Tribunal (ITAT) is the final fact-finding authority under the Income Tax Act, 1961. However, its orders can be challenged before higher judicial forums under specific circumstances. Below are the legal remedies available against ITAT orders: 1. Appeal to High Court [Section 260A] When Can You Appeal? ✔ Only if a “substantial question of law” arises from ITAT’s order. ❌ Not

Under Section 261 of the Income Tax Act, 1961, an appeal can be filed before the Supreme Court of India against an order of the High Court in income tax matters. This is the final judicial remedy available in tax litigation. 1. When Can You Appeal to the Supreme Court? (A) Direct Appeal Under Section 261 ✔ The High Court must certify that the case involves

Under the Income Tax Act, 1961, the Principal Chief Commissioner (PCCIT), Chief Commissioner (CCIT), Principal Commissioner (PCIT), or Commissioner (CIT) have revisionary powers to review orders passed by subordinate authorities. These powers are exercised under: Section 263(Revision for Revenue’s Interest) Section 264(Revision for Assessee’s Relief) 1. Revision by Commissioner – Section 263 (A) When Can CIT Exercise Section 263 Powers?

Section 264A of the Income Tax Act, 1961, introduced by the Taxation Laws (Relaxation and Amendment) Act, 2020, empowers the Central Government to implement a faceless revision scheme for orders passed under Sections 263 (revision by CIT for revenue’s interest) and 264 (revision for assessee’s relief). This scheme aims to enhance transparency, efficiency, and accountability by eliminating physical interactions between taxpayers and tax authorities.

Section 264B of the Income Tax Act, 1961, pertains to the faceless effect of orders passed under the Act, introduced as part of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, effective from November 1, 2020. This provision enables the Central Government to establish a scheme for giving effect to

Section 158A of the Income Tax Act, 1961, read with Rule 16 of the Income Tax Rules, 1962, provides a special provision for avoiding repetitive appeals by an assessee when an identical question of law is pending before a higher appellate authority (High Court or Supreme Court). This provision aims to reduce repetitive litigation, save

Section 158AA of the Income Tax Act, 1961 (inserted via Finance Act, 2015) provides a mechanism to prevent redundant appeals by the Income Tax Department when an identical question of law is already pending before the Supreme Court in another case involving the same assessee. 1. Objective of Section 158AA To reduce litigationby avoiding repetitive appeals on the same legal issue. Ensures judicial efficiencyby deferring appeals

Section 268 of the Income Tax Act, 1961 provides a relief mechanism for taxpayers and the tax department by excluding the time taken to obtain certified copies of orders when calculating limitation periods for appeals and other proceedings. 1. Purpose of Section 268 Prevents technical dismissalof appeals due to delays in obtaining order copies. Ensures fair computationof limitation periods. 2. Key Provisions (A)