Appeals to Joint Commissioner (Appeals) allow taxpayers to challenge specified assessing officer orders, with transfer, rehearing and tech disposal. Appeals to the Joint Commissioner (Appeals) are permitted against specified orders of Assessing Officers below Joint Commissioner-intimations objecting to adjustments; orders contesting income, tax, loss or assessment status; assessments, reassessments or recomputations; certain specified orders; penalties under Chapter XXI; and amendments to those orders. Orders made by or with prior approval of an authority above Deputy Commissioner are not appealable to the Joint Commissioner (Appeals). The Board may transfer appeals between appellate authorities, with rehearing, and the Central Government may notify technology enabled schemes and procedural modifications for disposal.
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.
Appeals to Joint Commissioner (Appeals) allow taxpayers to challenge specified assessing officer orders, with transfer, rehearing and tech disposal.
Appeals to the Joint Commissioner (Appeals) are permitted against specified orders of Assessing Officers below Joint Commissioner-intimations objecting to adjustments; orders contesting income, tax, loss or assessment status; assessments, reassessments or recomputations; certain specified orders; penalties under Chapter XXI; and amendments to those orders. Orders made by or with prior approval of an authority above Deputy Commissioner are not appealable to the Joint Commissioner (Appeals). The Board may transfer appeals between appellate authorities, with rehearing, and the Central Government may notify technology enabled schemes and procedural modifications for disposal.
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