Remedies By Way Of Appeal, Etc. Available To A Non-Resident Indian
[Procedure for the Filing of Income Tax and Wealth Tax Returns, Assessment, and Refunds]
The right of appeal against the order of the Assessing Officer is given only to the taxpayer and not to the Income Tax Department. Against the order of assessment or refund or any other order, the non-resident Indian can file an appeal in Form No. 35 to the Commissioner (Appeals) within 30 days of the service of notice or order against which the appeal is preferred. The minimum filing fee is Rs. 250 and the maximum Rs. 1,000. The CIT. (Appeals) will fix a date for hearing of the appeal where the nonresident Indian as well as the Assessing Officer get hearing either in person or through a representative. Normally he will pass an order within 1 year from the end of the financial year in which the appeal was filed. A further appeal against the order of the CIT (Appeals) lies with the Income Tax Appellate Tribunal. Such an appeal is to be filed in Form No. 36. The period of limitation for appeal to the Appellate Tribunal is 60 days from the date on which such an order is communicated to the assessee or CIT. The assessee is required to deposit a filing fee of Rs. 500 or Rs.1,500 or maximum of Rs.10,000 before preferring an appeal to the Tribunal. The order passed by the Tribunal normally within 4 years is final on questions of fact only. Against the decision of the Appellate Tribunal, a direct appeal can be filed, with a filing fee as fixed by High Court Rules on or after 1 October 1998, to the High Court of the state concerned. The period of limitation for making an appeal is 60 days. An appeal lies with the supreme Court from a judgment of a High Court. In certain cases where the subject involved is small, a non-resident Indian can apply to the C.I.T. within one year from the date of order passed by the Assessing Officer The order of the Commissioner is fmal. Similarly, the C.I.T. can also revise the order of the Assessing Officer on his own, subject of coui se to certain conditions.
Procedure for the Filing of Income Tax and Wealth Tax Returns, Assessment, and Refunds
All efforts are made to keep the content of this site correct and up-to-date. But, this site does not make any claim regarding the information provided on its pages as correct and up-to-date. The contents of this site cannot be treated or interpreted as a statement of law. In case, any loss or damage is caused to any person due to his/her treating or interpreting the contents of this site or any part thereof as correct, complete and up-to-date statement of law out of ignorance or otherwise, this site will not be liable in any manner whatsoever for such loss or damage.
The visitors may click here to visit the web site of Income Tax Department for resolving their doubts or for clarifications