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Appeals & Revisions under Income Tax Act. [Section 246 to 264]
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 …
1. Appeal to Commissioner (Appeals) Time Limit : Within 30 days of the assessment order or appealable order served upon the assessee Form No. : Form 35 for Income-tax & Form No. E for Wealth-tax Fee: The memorandum of appeal shall be accompanied by a fee as under: (a) Where assessed income is upto …
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) …
(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) …
Appeals to Appellate Tribunal [Section 253(1) and (2)] Read More »
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. …
Revision by the Principal Commissioner or Commissioner under Income Tax Act. Read More »