Appeals to appellate authorities allow assessees to challenge specified assessing officer orders and permit transfers to higher appellate forum. The Act creates appeals to the Deputy Commissioner (Appeals) against a specified list of assessing officer orders and provides direct appeal to the Commissioner (Appeals) in prescribed cases, allows the Board or authorised senior officers to transfer appeals from Deputy Commissioner (Appeals) to Commissioner (Appeals), and enables an assessee, after filing a return, to apply to the appellate authority on disputed inclusion of income or entitlement to deductions subject to inclusion of the disputed income, postponement of the disputed deduction claim and compliance with an interim tax deposit requirement.
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 appellate authorities allow assessees to challenge specified assessing officer orders and permit transfers to higher appellate forum.
The Act creates appeals to the Deputy Commissioner (Appeals) against a specified list of assessing officer orders and provides direct appeal to the Commissioner (Appeals) in prescribed cases, allows the Board or authorised senior officers to transfer appeals from Deputy Commissioner (Appeals) to Commissioner (Appeals), and enables an assessee, after filing a return, to apply to the appellate authority on disputed inclusion of income or entitlement to deductions subject to inclusion of the disputed income, postponement of the disputed deduction claim and compliance with an interim tax deposit requirement.
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