Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxpayer or Commissioner may file appeal against Commissioner (Appeals) order; appeals within 60 days, fee Rs1,000; Sections 252-255 apply</h1> A taxpayer dissatisfied with an order of the Commissioner of Income-tax (Appeals) may appeal to the Appellate Tribunal; the Commissioner of Income-tax may direct the Assessing Officer to appeal if the Commissioner objects to such appellate order. Appeals must be filed within 60 days of receipt of the order, in the prescribed form, verified as required, and an appeal by the taxpayer must include a fee of one thousand rupees. Where an appeal is filed, provisions equivalent to sections 252-255 of the Income-tax Act, 1961 apply as far as practicable.
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