Centralised processing appeals: jurisdiction lies with the Commissioner of Income tax (Appeals) of the Assessing Officer; remand reports filed by AO. Appeals for returns processed at the Centre lie with the Commissioner of Income tax (Appeals) having jurisdiction over the Assessing Officer; references from the Centre to Commissioner (Appeals) mean that jurisdictional CIT(A). The Assessing Officer having jurisdiction over the person must submit remand reports, reports giving effect to appellate orders, and other reports to the CIT(A).
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.
Centralised processing appeals: jurisdiction lies with the Commissioner of Income tax (Appeals) of the Assessing Officer; remand reports filed by AO.
Appeals for returns processed at the Centre lie with the Commissioner of Income tax (Appeals) having jurisdiction over the Assessing Officer; references from the Centre to Commissioner (Appeals) mean that jurisdictional CIT(A). The Assessing Officer having jurisdiction over the person must submit remand reports, reports giving effect to appellate orders, and other reports to the CIT(A).
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