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          HANDLING OF FIRST STAGE APPEAL MADE BY THE TAXPAYER

          Appeals & Revision

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          Appeal handling requires prompt headquarters review, digitalisation of originals and monitoring to prevent time-bar and evidentiary gaps. Procedures require centralized headquarters decisions on accepting or appealing orders, with Appeal/Review/Legal sections maintaining registers of case details, ensuring timely receipt of SCNs and submissions, and immediate digitalisation and cataloguing of original relied-upon documents. Officers must update the register on filing, verify filing timelines against order receipt to detect time-bar issues, review appeal factual allegations and cited case law for current validity, and repeat full preparatory steps where first-stage outcomes are adverse to the department.
                            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.

                                  Appeal handling requires prompt headquarters review, digitalisation of originals and monitoring to prevent time-bar and evidentiary gaps.

                                  Procedures require centralized headquarters decisions on accepting or appealing orders, with Appeal/Review/Legal sections maintaining registers of case details, ensuring timely receipt of SCNs and submissions, and immediate digitalisation and cataloguing of original relied-upon documents. Officers must update the register on filing, verify filing timelines against order receipt to detect time-bar issues, review appeal factual allegations and cited case law for current validity, and repeat full preparatory steps where first-stage outcomes are adverse to the department.





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                                  ActsIncome Tax
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