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6. Form, Fee And Time Limit Of Appeal [Section 253 (6)].


The Appeal to the appellate Tribunal whether by assessee or by Assessing Officer must be filed within 30 days of the date on which the order against which appeal is being preferred, was communicated either to the assessee or to the Assessing Officer.

(a)       The appeal must be accompanied by a fee of Rs. 500 where the total income of the assessee as computed by the Assessing Officer is up to Rs. 100,000.

(b)       If such total income is more than Rs. 1,00,000 but upto Rs. 2,00,000 it is Rs. 1,500. No fee is to be paid in case the reference application is preferred by the Department.

(c)        In case total income is more than Rs. 2,00,000 the fee is 1% of total income or Rs. 10,000 whichever is less.

(d)       If any matter is not covered under (a), (b) or (c) above, the fee shall be Rs. 500.
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
Appealable Orders [Section 253]  
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