Securities transaction tax: assessees may appeal assessments or penalty orders to the Commissioner of Income-tax (Appeals) within thirty days. An assessee aggrieved by assessment orders under section 102, orders under section 103, denial of liability under this Chapter, or penalty orders may appeal to the Commissioner of Income-tax (Appeals) within thirty days; appeals must follow prescribed form and verification and be accompanied by a fee of one thousand rupees, and sections 249-251 of the Income-tax Act, 1961, apply as far as may be to govern procedural aspects.
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.
Securities transaction tax: assessees may appeal assessments or penalty orders to the Commissioner of Income-tax (Appeals) within thirty days.
An assessee aggrieved by assessment orders under section 102, orders under section 103, denial of liability under this Chapter, or penalty orders may appeal to the Commissioner of Income-tax (Appeals) within thirty days; appeals must follow prescribed form and verification and be accompanied by a fee of one thousand rupees, and sections 249-251 of the Income-tax Act, 1961, apply as far as may be to govern procedural aspects.
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