TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Right to Appeal to Commissioner (Appeals) Under Income-tax Act Sections 143, 147, 153A, 201, 206C, 237, and Penalties</h1> Any assessee, deductor, or collector aggrieved by specified orders under the Income-tax Act, 1961, may appeal to the Commissioner (Appeals). These include orders related to assessments, reassessments, recomputations, penalties, and other specified actions under various sections such as 143, 147, 153A, 201, 206C, 237, and penalties under chapters including sections 221, 271, 272, and others. Appeals pending before Deputy Commissioners (Appeals) before the appointed day are transferred to the Commissioner (Appeals), who may proceed from the existing stage. The appellant may request reopening or rehearing of previous proceedings. The provisions apply to appeals filed by assessees in default within specified periods and include orders enhancing assessments, reducing refunds, or refusing claims. Redesignations of posts like Deputy Commissioner to Joint Commissioner are recognized for procedural references. This section governs the scope and procedure of appeals to the Commissioner (Appeals) against various income tax orders.
TaxTMI 
TaxTMI 
