Appeal to Appellate Tribunal available against Commissioner of Income-tax (Appeals) orders with prescribed procedure, fee, and applicable Income-tax provisions. An assessee may appeal to the Appellate Tribunal against orders of the Commissioner of Income-tax (Appeals), and the Commissioner may direct the Assessing Officer to appeal if aggrieved; appeals must be filed within the prescribed period, in the prescribed form and verification, with an assessee's appeal accompanied by a prescribed fee, and the procedural provisions of the Income-tax Act relating to appeals apply, so far as may be, 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 to Appellate Tribunal available against Commissioner of Income-tax (Appeals) orders with prescribed procedure, fee, and applicable Income-tax provisions.
An assessee may appeal to the Appellate Tribunal against orders of the Commissioner of Income-tax (Appeals), and the Commissioner may direct the Assessing Officer to appeal if aggrieved; appeals must be filed within the prescribed period, in the prescribed form and verification, with an assessee's appeal accompanied by a prescribed fee, and the procedural provisions of the Income-tax Act relating to appeals apply, so far as may be, to such appeals.
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