APPEALS & REVISIONS - Direct Taxes |
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1-First Appeal filed by the Assessee |
| The first appeal against the order of Assessing Officer shall lie to the Commissioner (Appeals) and it can be filed by the assessee only. |
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2- Appeals to Appellate Tribunal [Section 253(1) and (2)] |
| Procedure for filing appeal to Appellate Tribunal [Section 253(3), (3A), (4), (5) and (6)], Procedure for filing and disposal of stay-petition, Orders of Appellate Tribunal [Section 254], Rectification of Mistake by the Tribunal [Section 254(2)]: |
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3. Revision by the Principal Commissioner or Commissioner under Income Tax Act. |
| Revision of orders prejudicial to Revenue [Section 263]:, Power of revision involves 4 steps to be taken under section 263, Revision of orders in favour of assessee [Section 264]: |
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