Appeal rights: procedural framework for appeals to the Appellate Tribunal and conditions for late admission. Right of appeal to the Appellate Tribunal lies for assessees aggrieved by orders of the Commissioner (Appeals) and for orders of the Principal Commissioner or Commissioner; the Principal Commissioner or Commissioner may direct the Assessing Officer to appeal. Appeals and cross-objections must be filed within prescribed time limits, verified as prescribed, and accompanied by prescribed fees except in stated exceptions. The Appellate Tribunal may admit delayed filings for sufficient cause within a limited extension and shall follow procedures equivalent to those under the Income-tax Act.
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: procedural framework for appeals to the Appellate Tribunal and conditions for late admission.
Right of appeal to the Appellate Tribunal lies for assessees aggrieved by orders of the Commissioner (Appeals) and for orders of the Principal Commissioner or Commissioner; the Principal Commissioner or Commissioner may direct the Assessing Officer to appeal. Appeals and cross-objections must be filed within prescribed time limits, verified as prescribed, and accompanied by prescribed fees except in stated exceptions. The Appellate Tribunal may admit delayed filings for sufficient cause within a limited extension and shall follow procedures equivalent to those under the Income-tax Act.
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