Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Assessee or Commissioner appeals within 60 days; cross-objections in 30 days; late admissions up to one year</h1> An assessee aggrieved by orders of the Commissioner (Appeals), Principal Commissioner or Commissioner under the Act may appeal to the Appellate Tribunal; the Principal Commissioner or Commissioner may also direct the Assessing Officer to appeal. Appeals must be filed within 60 days of communication; on receiving notice that the other party has appealed, the Assessing Officer or assessee may file verified cross-objections within 30 days. The Tribunal may admit late appeals or cross-objections for sufficient cause up to one year. Appeals must follow prescribed form, verification and fee requirements except where exempt, and the Tribunal shall follow powers and procedure akin to appeals under the Income-tax Act.