Tag Archives: Appeal

Can Additional grounds be taken in GST Appeal ?

By | May 1, 2018

Additional grounds be taken in GST Appeal As a general rule, all legal points must be agitated before original adjudicating authority. Similarly, all evidence should to be produced before original adjudicating authority. Additional grounds of appeal and additional evidence is not permissible as a matter of routine. However, Appellate Authority, on its own, can call… Read More »

Filing Appeals – CBDT Clarification -when Revenue Audit Objection accepted

By | January 23, 2017

CBDT Issues Clarification on Filing Appeals CBDT Issued following clarification on Filing Appeals by Income tax Department against Assessee Circular No 5/2017 FTS No 279157 /ITJ Govt of India Ministry of Finance Central Board of Direct Taxes New Delhi , Dated 23rd January 2017 Subject : Measure of Reducing Litigation -Clarification on Circulars 21/2015 and… Read More »

Appeals to CIT(Appeals) : Procedure

By | October 11, 2016

APPEALS TO COMMISSIONER (APPEALS) [SECTIONS 246A TO 249] Appealable orders for filing Appeals to CIT(Appeals) section 246A  (1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against— (a)          an order  passed by a Joint Commissioner under clause… Read More »

NCLAT appeal filing procedure as per NCLAT Rules 2016

By | August 1, 2016

NCLAT appeal filing procedure NCLAT appeal filing procedure as per National Company Law Appellate Tribunal Rules, 2016 notified on 21.07.2016 Sitting of Appellate Tribunal: The Appellate Tribunal shall hold its sitting at its headquarters in New Delhi. Sitting hours of the Appellate Tribunal :The sitting hours of the Appellate Tribunal shall ordinarily be from 09.30 AM. to… Read More »

Appeal against order of NCLAT to Supreme Court

By | June 18, 2016

Section 423 of Companies Act, 2013 Enforced w.e.f 1-6-2016 ,NOTIFICATION NO. SO 1934(E) [F.NO.A-45011/14/2016-AD.IV], Appeal to Supreme Court 423. Any person aggrieved by any order of the Appellate Tribunal may file an appeal to the Supreme Court within sixty days from the date of receipt of the order of the Appellate Tribunal to him on any… Read More »

Mandatory e filing of Appeal before CIT (appeals) in Income Tax

By | December 31, 2015

Electronic Filing of First Appeal before CIT (appeals) It is the endeavour of the Income tax Department to digitise various functions of the Department for providing efficient taxpayer services. As another significant step in this direction, electronic filing of appeal before CIT(Appeals) is being made mandatory for persons who are required to file the return… Read More »

CBDT Revised limit for filing Appeals by Income Tax department to Tribunal/High Court/Supreme Court

By | December 11, 2015

Circular No 21/2015 F No 279/Misc. 142/2007-ITj(Pt) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 10th December 2015 Revision of Monetary limits for filing of appeals by the department before Income tax Appellate Tribunal and High Courts and SLP before Supreme Court – measure for reducing… Read More »