Guide to .. Tax Management ,Tax Planning and Tax Saving

5. Appealable Orders [Section 253].

The following matters may be referred to the Appellate Tribunal on an appeal by the assessee:

(a)       an order passed by Deputy Commissioner (Appeals) (before 1-10-1998) or Commissioner (Appeals) relating to

(i) rectification of mistake u/s 154 ; or

(ii) decision given on an appeal u/s 250 ; or

(iii) order of penalty u/s 271, or 271 A or 272 A ; or


(b) an order passed by Commissioner u/s 263 under revisions ; or

(ba) an order passed by an Assessing Officer u/s I I5VZC(l) ; or


(c)        an order passed by a Chief Commissioner or a Director General or a Director u/s 272 A.


(d)       an order passed by an Assessing Officer u/s I I5VZC(l).

The Assessing Officer can file an appeal on directions from Commissioner to the Appellate Tribunal only when the Deputy Commissioner (Appeals) decides a point against the authorities in an appeal or in an order under Section 159. The appeal can be filed under this section within 30 days only.
Constitution of Tribunal (Section 252)  
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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