Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Appealable orders before Commissioner (Appeals) allow aggrieved assessee, deductor or collector to challenge specified assessment and penalty orders. The provision permits any aggrieved assessee, deductor or collector to appeal to the Commissioner (Appeals) against a broad catalogue of orders, including assessments, reassessments and recomputations where liability or adjustments are disputed, orders under rectification and agent-status provisions, assessments arising from search or special assessment schemes, and specified penalty and registration-cancellation orders, subject to limited statutory exclusions and exceptions.
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.
Appealable orders before Commissioner (Appeals) allow aggrieved assessee, deductor or collector to challenge specified assessment and penalty orders.
The provision permits any aggrieved assessee, deductor or collector to appeal to the Commissioner (Appeals) against a broad catalogue of orders, including assessments, reassessments and recomputations where liability or adjustments are disputed, orders under rectification and agent-status provisions, assessments arising from search or special assessment schemes, and specified penalty and registration-cancellation orders, subject to limited statutory exclusions and exceptions.
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