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Time Limit, Form & Fees for Filing an Appeal

1. Appeal to Commissioner (Appeals)

Time limit:

Within 30 days of the assessment order or appealable order served upon the assessee

 

Form No.:

Form 35 for Income-tax & Form No. E for Wealth-tax

 

Fee:

 

 

 

 

 

The memorandum of appeal shall be accompanied by a fee as under:

 

(a) Where assessed income is upto Rs. 1,00,000

Rs. 250

(b) Where assessed income exceeds Rs. 1,00,000 but does not exceed Rs. 2,00,000

Rs. 500

(c) Where assessed income exceeds Rs. 2,00,000

Rs. 1,000

(d) Matter which does not have nexus with the returned income

Rs. 250

(e) Appeals under other direct taxes

Rs. 250

2. Appeal to Appellate Tribunal

Time limit For filing appeal:

Within 60 days of the appealable order served upon the assessee/CIT

 

For filing  Memorandum of  Cross objection :

Within 30 days of the receipt of the intimation that the appeal has been filed

 

Form No. For filing appeal:

Form 36 for Income-tax & Form No. F for Wealth-tax

 

For filing Memorandum of Cross objection:

Form 36A for Income-tax & Form No. G for Wealth-tax

 

Fee for filing appeals :

 

 

 

 

 

 

(a) where the total income of the assessee as computed appeals by the Assessing Officer is one lakh or less

Rs. 500

(b) where the total income of the assessee as computed by the Assessing Officer is more than one lakh but does not exceed Rs. 2,00,000

Rs. 1,500

(c) where it exceeds Rs. 2,00,000

1% of the assessed income (subject to a maximum of Rs. 10,000)

(d) Where the subject matter of the appeal relates to any matter other than specified in clauses (a), (b) and (c) above

500

(e) Appeals under other direct taxes

1,000

(f) Miscellaneous applications u/s 254(2)

50

(g) Stay petitions

500

3. Appeal to High Court

Time limit:

120 days from the day on which the order appealed against is received by the assessee or CIT.

 

Fee:

As per the provisions of Code of Civil Procedure, 1908

 

 

'Appeals' Under Income Tax Act. 1961

1. ‘Right To Appeal’ Is A Statutory Right Under Income Tax Act.
2.  Powers of Commissioner (Appeals) [Section 251)
3. Appeals to Appellate Tribunal [Section 253(1) and (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)
7. Orders Of The Appellate Tribunal [Section 254]
8. Procedure for Filing Appeal to Appellate Tribunal [Section 253(3), (3A), (4), (5) and (6)]
9. Appeal to National Tax Tribunal (NIT) w.e.f. 6-1-2006
10. Direct Appeal to High Court [ Section 260A]
11. Appeal to Supreme Court [Section 261]
12. Timelines for Filing Appeal to High Court

 

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