Appeal rights: appeals against centrally processed TDS statements lie with Commissioner of Income-tax (Appeals); jurisdictional AO implements orders. Appeals against processing of TDS statements under the Centralised Processing Scheme, 2013, lie with the Commissioner of Income-tax (Appeals) having jurisdiction over the Assessing Officer of the deductor, and references from the Cell to the Commissioner mean that jurisdictional Commissioner; the jurisdictional Assessing Officer must submit remand and other reports to the Commissioner and pass any order required to give effect to appellate directions.
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.
Appeal rights: appeals against centrally processed TDS statements lie with Commissioner of Income-tax (Appeals); jurisdictional AO implements orders.
Appeals against processing of TDS statements under the Centralised Processing Scheme, 2013, lie with the Commissioner of Income-tax (Appeals) having jurisdiction over the Assessing Officer of the deductor, and references from the Cell to the Commissioner mean that jurisdictional Commissioner; the jurisdictional Assessing Officer must submit remand and other reports to the Commissioner and pass any order required to give effect to appellate directions.
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