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'Appeals' Under Income Tax Act. 1961

1. ‘Right To Appeal’ Is A Statutory Right Under Income Tax Act.

  1. ‘Right To Appeal’ Is A Statutory Right Under Income Tax Act.

  2. Appeal to the Commissioner (Appeals) [Sectiàn 246 (2)]

  3. Fee for Filing Appeal [Section 249(1)]:

  4. Time Limit for Filing Appeal [Section 249(2)]:

  5. Pre-requisites for Appeal

  6. Procedure in Appeal [Section 250]

2.  Powers of Commissioner (Appeals) [Section 251)


3. Appeals to Appellate Tribunal [Section 253(1) and (2)]

  1. Orders against which Appeal may be Filed by the Assessee [Section 253(1)]:

  2. Principal Commissioner or Commissioner may also direct the A.O. to File an Appeal [Section 253(2)]:

4. Constitution of Appellate Tribunal (Section 252)


5. Appealable Orders before Commissioner (Appeal) [Section 246A]


6. Form, Fee and Time Limit of Appeal to Commissioner (Appeal)

  1. Form of Appeal to Commissioner (Appeal) [Rule 45]:

  2. Fee for Filing Appeal [Section 249(1)]:

  3. Time Limit for Filing Appeal [Section 249(2)]:

  4. Amount of Tax Payable before Filing Appeal [Section 249(4)]:

7. Orders Of The Appellate Tribunal [Section 254]

  1. The Appellate Tribunal may pass such orders thereon as it thinks fit [Section 254(1)]:

  2. Order to be passed within 4 years if possible [Section 254(2A)]:

  3. Cost of any appeal [Section 254(2B)]:

  4. Tribunal to send the copy of the order [Section 254(3)]:

  5. Order passed by Appellate Tribunal shall be final [Section 254(4)]:

  6. Rectification of Mistake by the Tribunal [Section 254(2)]:

8. Procedure for Filing Appeal to Appellate Tribunal [Section 253(3), (3A), (4), (5) and (6)]

  1. Time limit for filing appeal [Section 253(3)]:

  2. Filing of cross objections and time limit [Section 253(4)]:

  3. Condonation of delay of time limit [Section 253(5)]:

  4. Prescribed forms and documents to accompany [Section 253(6) and Rule 47]:

9. Appeal to National Tax Tribunal (NIT) w.e.f. 6-1-2006


10. Direct Appeal to High Court [ Section 260A]

  1. Writ to High Courts:

  2. Procedure for Filing Appeal:

  3. Procedure in Hearing Appeal:

  4. Case before High Court to be heard by not less than two Judges [Section 260B]:

11. Appeal to Supreme Court [Section 261]

  1. Hearing and Judgment by Supreme Court [Section 262]:

  2. Filing of Appeal or Application for reference by Income Tax Authority [Section 268A]:

12. Timelines for Filing Appeal to High Court

Timelines for Filing Appeal to High Court  

 

 
 
 
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