Right of appeal to Commissioner (Appeals) for orders by subordinate tax authorities, non disposal of rectification claims, and withholding disputes. An assessee may appeal to the Commissioner (Appeals) against intimations or orders of income tax authorities below the Commissioner; this right also applies where a rectification application by the assessee remains undisposed for six months, and where a payer disputing withholding liability on payments to a non resident (while having paid the tax to the Central Government) seeks review of that withholding obligation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Right of appeal to Commissioner (Appeals) for orders by subordinate tax authorities, non disposal of rectification claims, and withholding disputes.
An assessee may appeal to the Commissioner (Appeals) against intimations or orders of income tax authorities below the Commissioner; this right also applies where a rectification application by the assessee remains undisposed for six months, and where a payer disputing withholding liability on payments to a non resident (while having paid the tax to the Central Government) seeks review of that withholding obligation.
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