Tag Archives: Appeal

Appeals to CIT(Appeals) : Procedure

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

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 »

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

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 »

APPEAL TO THE INCOME TAX APPELLATE TRIBUNAL

APPEAL TO THE INCOME TAX APPELLATE TRIBUNAL [As amended by Finance Act, 2015] Introduction The Commissioner of Income-Tax (Appeals) is the first appellate authority and the Income Tax Appellate Tribunal (ITAT) is the second appellate authority. Appeal to the ITAT can be filed by any of the aggrieved party either by the taxpayer or by… Read More »