Right of appeal to Commissioner of Income-tax (Appeals) for commodities transaction tax assessment and penalty reviews, subject to procedural requirements. An assessee aggrieved by assessment orders, orders under the assessment provisions, denial of liability to be assessed under this Chapter, or by penalty ... Summary
Right of appeal to Commissioner of Income-tax (Appeals) for commodities transaction tax assessment and penalty reviews, subject to procedural requirements.
An assessee aggrieved by assessment orders, orders under the assessment provisions, denial of liability to be assessed under this Chapter, or by penalty orders may appeal to the Commissioner of Income-tax (Appeals) within thirty days. Appeals must follow prescribed form and verification requirements and be accompanied by a filing fee. The procedure for such appeals shall, as far as may be, follow the recognised appeal provisions applicable to income-tax appeals, applying established appellate mechanics to commodities transaction tax disputes.
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