'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

13. Time Limit, Form & Fees for Filing an Appeal