Appeal fee requirement imposed for Commissioner (Appeals) filings, with tiered fees based on the assessee's computed total income. The amendment imposes a mandatory fee requirement for appeals to the Commissioner (Appeals) filed on or after 1 October 1998, irrespective of assessment initiation date, prescribing a tiered fee structure linked to the total income as computed by the Assessing Officer. It also omits references to the Deputy Commissioner (Appeals) from certain appeal-related subsections, thereby removing that office-level reference from the statutory appellate provisions.
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 fee requirement imposed for Commissioner (Appeals) filings, with tiered fees based on the assessee's computed total income.
The amendment imposes a mandatory fee requirement for appeals to the Commissioner (Appeals) filed on or after 1 October 1998, irrespective of assessment initiation date, prescribing a tiered fee structure linked to the total income as computed by the Assessing Officer. It also omits references to the Deputy Commissioner (Appeals) from certain appeal-related subsections, thereby removing that office-level reference from the statutory appellate provisions.
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