Appeal form and limitation: prescribed form, fee tiers, thirty-day filing rule, and payment precondition for admission. Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals) must be in a prescribed form and accompanied by a prescribed fee based on computed total income or subject matter; they must be presented within thirty days from service of notice or intimation, with the pendency period of an application under section 440(1) excluded when rejected. The appellate authority may condone delay for sufficient cause. Appeals are not admitted unless tax due on returned income, or an amount equal to payable advance tax where no return exists, is paid, though the authority may exempt an appellant from this payment requirement on written application with reasons recorded.
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 form and limitation: prescribed form, fee tiers, thirty-day filing rule, and payment precondition for admission.
Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals) must be in a prescribed form and accompanied by a prescribed fee based on computed total income or subject matter; they must be presented within thirty days from service of notice or intimation, with the pendency period of an application under section 440(1) excluded when rejected. The appellate authority may condone delay for sufficient cause. Appeals are not admitted unless tax due on returned income, or an amount equal to payable advance tax where no return exists, is paid, though the authority may exempt an appellant from this payment requirement on written application with reasons recorded.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
