Appeals to Joint Commissioner (Appeals): aggrieved taxpayers and deductors may appeal certain assessing officer orders; transfers and digital disposal allowed. Any assessee, deductor or collector aggrieved by specified orders of an Assessing Officer below the rank of Joint Commissioner may appeal to the Joint Commissioner (Appeals); appeals are barred if the order had prior approval of an authority above the rank of Deputy Commissioner. The Board may transfer appeals to or from the Commissioner (Appeals) and must allow the appellant to be reheard on transfer. The Central Government may notify a scheme for technological, interface-free disposal of appeals, and the Board may exclude application of this section to any case or class of cases.
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): aggrieved taxpayers and deductors may appeal certain assessing officer orders; transfers and digital disposal allowed.
Any assessee, deductor or collector aggrieved by specified orders of an Assessing Officer below the rank of Joint Commissioner may appeal to the Joint Commissioner (Appeals); appeals are barred if the order had prior approval of an authority above the rank of Deputy Commissioner. The Board may transfer appeals to or from the Commissioner (Appeals) and must allow the appellant to be reheard on transfer. The Central Government may notify a scheme for technological, interface-free disposal of appeals, and the Board may exclude application of this section to any case or class of cases.
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