3. Appeal to Appellate Tribunal.

Appellate Tribunal. If an assessee is not satisfied with an order passed by the Commissioner (Appeals) he is entitled under Section 253 to file an appeal to higher authority known as the Appellate Tribunal.

The Appellate Tribunal is the final authority on question of fact. Unlike Commissioner (Appeals) the Appellate Tribunal is not an Income-tax authority but it is a final fact-finding authority. The decision of Appellate Tribunal, on a question of fact, cannot be disturbed and it can be revised only where there is no evidence to support it or where the finding is perverse.
Powers of Commissioner (Appeals) [Section 251)  
More Topics ....@ Appeals !
‘Right To Appeal’ Is A Statutory Right Under Income Tax Act.
Powers of Commissioner (Appeals) [Section 251)
Appeal to Appellate Tribunal
Constitution of Tribunal (Section 252)
Appealable Orders [Section 253]
Form, Fee And Time Limit Of Appeal [Section 253 (6)]
Orders Of The Appellate Tribunal [Section 254]
Procedure in Appeal [Section 255]
Appeal to National Tax Tribunal (NIT) w.e.f. 6-1-2006
Direct appeal to High Court from 1-10-98 onwards
Appeal to Supreme Court after 1-10-98 [Section 261]
Timelines for Filing Appeal to High Court


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