Direct & Indirect Taxes, Tax Ready Reckoner, Tax Management, Tax Act. & Rules, Tax Planning & Tax Savings.

Direct & Indirect Taxes, Tax Ready Reckoner, Tax Management, Tax Act. & Rules, Tax Planning & Tax Savings.

Appeals & Revisions

Appeals & Revisions under Income Tax Act. [Section 246 to 264]

Appeals & Revisions under Income Tax Act.

1.   First Appeal Filed by the Assessee The first appeal against the order of Assessing Officer shall lie to the Commissioner (Appeals) and it can be filed by the assessee only. (A)   [Section 246A]- Appealable Orders before Commissioner (Appeals): Any assessee or any deductor or any collector aggrieved by any of the following orders, may …

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First Appeal Filed by the Assessee

The first appeal against the order of Assessing Officer shall lie to the Commissioner (Appeals) and it can be filed by the assessee only. (A) [Section 246A]- Appealable Orders before Commissioner (Appeals): Any assessee or any deductor or any collector aggrieved by any of the following orders, may appeal to the Commissioner (Appeals) against— (a) …

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Appeals to Appellate Tribunal [Section 253(1) and (2)]

(A) [Section 253(1)]- Orders against which Appeal may be filed by the assessee: As per section 253(1), any assessee may file an appeal before the Appellate Tribunal against the following orders: (a)        an order passed by Commissioner (Appeals): (i)           under section 250 i.e. order passed on the appeal filed before him. (ii)          …

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Revision by the Principal Commissioner or Commissioner under Income Tax Act.

1.   [Section 263]- Revision of orders prejudicial to Revenue: The Principal Commissioner or Commissioner may call for and examine the record of am proceedings under the Act, and if he considers that any order passed therein by the Assessing Officer is erroneous in so far as it is prejudicial to the interests of the revenue. …

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