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Timelines for Filing Appeal to High Court

SI.No. Stages No. of days Total Time

1

Receipt of ITAT order in the office of CIT

0 day

0 day

2

Entry in relevant register in the office of CIT & linking with old appeal folder of the case from where appeal to ITAT was authorised

1 day

1 day

3

Sending the order to Assessing Officer for necessary action along with a copy to Range head

2 days

3 days


5

Submission of scrutiny report in prescribed proforma by Assessing Officer to Range head after giving appeal effect*. 
Submission of scrutiny Report by Range head to CIT

30 days 
15 days

33 days
48 days

6

Decision making by the CIT including consultation with the Standing counsel, if needed & submission to CCIT

20 days

68 days

7

Decision of the CCIT on recommendations of CIT

7 days

75 days

8

Sending appeal folder to the standing counsel for drafting appeal memo by CIT

2 days

77 days

9

Drafting of Appeal memorandum by the counsel

20 days

97 days

10

Obtaining Appeal Memorandum from Counsel, Vetting, preparation of sets with annexures in the o/o CIT and sending to the standing counsel for filing

l5days

112 days

11

Actual filing in the HC registry

3 days

115 days

12

Intimation of Diary/ Lodging No to the 0/0 CIT/ CIT(J) / HC cell

3 days

118 days

 
Appeal to Supreme Court after 1-10-98 [Section 261]    

'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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