Appeal against penalty to Commissioner of Income-tax (Appeals) permits review within prescribed time and fee; procedural sections apply. An assessee aggrieved by a penalty order under this Chapter may appeal to the Commissioner of Income-tax (Appeals) within thirty days of receipt; the appeal must be in the prescribed form, verified as prescribed, accompanied by a filing fee of one thousand rupees, and, where filed, the procedural provisions of sections 249 to 251 of the Income-tax Act shall, as far as may be, apply to such appeals.
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 against penalty to Commissioner of Income-tax (Appeals) permits review within prescribed time and fee; procedural sections apply.
An assessee aggrieved by a penalty order under this Chapter may appeal to the Commissioner of Income-tax (Appeals) within thirty days of receipt; the appeal must be in the prescribed form, verified as prescribed, accompanied by a filing fee of one thousand rupees, and, where filed, the procedural provisions of sections 249 to 251 of the Income-tax Act shall, as far as may be, apply to such appeals.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
