What are the Appeals under Income Tax Act 1961?

Sr.no Total Income determined by the Assessing Officer Appeal Fees
1 Less than Rs. 1,00,000/- Rs. 250
2 More than Rs.1,00,000/- but less than Rs.2,00,000/- Rs. 500
3 More than Rs. 2,00,000/- Rs. 1,000

What is an appeal in Income Tax?


Income tax liability is determined by the Assessing Officer first. A tax payer aggrieved by various actions of Assessing Officer can appeal before Commissioner of Income Tax (Appeals). Further appeal can be preferred before the Income Tax Appellate Tribunal.

What are the various grounds of appeals available before different types of authorities to the assessee?

Grounds of appeal before first appellate authority [i.e., Commissioner of Income – Tax (Appeals)] – 2 copies. Statement of facts filed before first appellate authority [i.e., Commissioner of Income-Tax (Appeals)] – 2 copies. In case of appeal against penalty order – 2 copies of relevant assessment order.

How do I appeal against an income tax order?

1. Appeal against an order of Commissioner (Appeals) lies with the Income Tax Appellate Tribunal (ITAT). Appeal to the ITAT can be filed by any of the aggrieved party either by the taxpayer or by the Assessing Officer.

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What are the 3 types of appeals?

Aristotle postulated three argumentative appeals: logical, ethical, and emotional. Strong arguments have a balance of all of three, though logical (logos) is essential for a strong, valid argument. Appeals, however, can also be misused, creating arguments that are not credible.

What is the time limit for filing an appeal?


120 days from the date on which order of Tribunal is received by the assessee or the Principal Chief Commissioner/Principal Commissioner/Chief Commissioner or Commissioner. High Court may admit appeal after 120 days if it is satisfied that there was sufficient cause for delay.

What is appeal effect order?

The appeal effect order passed by the Assessing Officer in contravention of the order of the learned CIT (Appeals) is appealable order and appeal lies against the order of the Assessing Officer before the learned CIT (Appeals).

Who are the appellate authorities under the Income Tax Act?

Within the Income Tax Departrnent, there is an appellate authority known as the Commissioner of Income Tax (Appeals) or the CIT (Appeals). Any person who is aggrieved by an order of the assessing officer can file an appeal with the Commissioner of Income Tax (Appeals).

Who can appear before Income Tax Tribunal?

(1) Any assessee who is entitled to or required to attend before any Income-tax authority or the Appellate Tribunal in connection with any proceeding under this Act otherwise than when required under section 131 to attend personally for examination on oath or affirmation, may subject to the other provisions of this …

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What is the procedure for filing appeal?

Documents to be submitted for appeal

One certified copy of order, appealed against. Notice of demand in original. Copy of challans of fees the details of the challan (i.e., BSR code, date of payment of fee, serial number and amount of fee) are required to be furnished in case of e-filing of form of appeal.

Is DRP an appellate authority?

The High Court held that since the DRP was not an appellate authority, the presence of an officer who had approved the reference to the TPO would not affect proceedings before the DRP. … The High Court however observed that the failure of the Assessing Officer in not having examined the issue is in itself an illegality.

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