Appeals to Joint Commissioner: challenge specified assessment, intimations and penalty orders; transfers allowed with rehearing rights. Any assessee may appeal to the Joint Commissioner (Appeals) against specified orders of an Assessing Officer below Joint Commissioner-intimations or assessments objected to as to adjustments, income, tax, loss or assessment status; reassessment or recomputation orders; certain withholding and collection intimations and orders; penalty orders under Chapter XXI; and amendments to such orders. The Board or authorised authority may transfer appeals between Commissioner (Appeals) and Joint Commissioner (Appeals), with the appellant entitled to be reheard, and the Central Government may notify schemes to modify procedures for disposal by the Joint Commissioner (Appeals).
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.
Appeals to Joint Commissioner: challenge specified assessment, intimations and penalty orders; transfers allowed with rehearing rights.
Any assessee may appeal to the Joint Commissioner (Appeals) against specified orders of an Assessing Officer below Joint Commissioner-intimations or assessments objected to as to adjustments, income, tax, loss or assessment status; reassessment or recomputation orders; certain withholding and collection intimations and orders; penalty orders under Chapter XXI; and amendments to such orders. The Board or authorised authority may transfer appeals between Commissioner (Appeals) and Joint Commissioner (Appeals), with the appellant entitled to be reheard, and the Central Government may notify schemes to modify procedures for disposal by the Joint Commissioner (Appeals).
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