Appeal to Appellate Tribunal: procedural time limits, cross-objections, forms, fees and central scheme for appeal handling clarified.

An assessee may appeal to the Appellate Tribunal against specified orders of appellate and assessing authorities, including assessment, rectification, penalty and registration refusal orders. Procedural rules prescribe filing time limits, cross-objection mechanics, condonation for delay, required forms and documents, fee structures and stay-application fees. Commissioners may direct the Assessing Officer to appeal, and the central government may notify a scheme to optimise appeal handling and permit modifications to statutory application, subject to parliamentary laying.

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