Central Board of Direct Taxes, having regard to the nature of the cases, the complexities involved and other relevant considerations, hereby directs that any assessee aggrieved by any of the following orders - 2133 - Income Tax

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Appeal to Commissioner of Income-tax (Appeals) required for specified assessment orders and for appeals exceeding the prescribed threshold. Directs that aggrieved assessees shall appeal to the Commissioner of Income-tax (Appeals) against specified assessment and related orders; for specified companies the appeal applies to listed categories of orders, and for non-corporate persons who deny liability or object to assessment of income, tax or loss an appeal is directed where the assessed income or computed loss exceeds the prescribed threshold.

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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 to Commissioner of Income-tax (Appeals) required for specified assessment orders and for appeals exceeding the prescribed threshold.

Directs that aggrieved assessees shall appeal to the Commissioner of Income-tax (Appeals) against specified assessment and related orders; for specified companies the appeal applies to listed categories of orders, and for non-corporate persons who deny liability or object to assessment of income, tax or loss an appeal is directed where the assessed income or computed loss exceeds the prescribed threshold.

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Central Board of Direct Taxes, having regard to the nature of the cases, the complexities involved and other relevant considerations, hereby directs that any assessee aggrieved by any of the following orders - 2133 - Income Tax

Appeal to Commissioner of Income-tax (Appeals) required for specified assessment orders and for appeals exceeding the prescribed threshold.

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Central Board of Direct Taxes, having regard to the nature of the cases, the complexities involved and other relevant considerations, hereby directs that any assessee aggrieved by any of the following orders - 2133 - Income Tax

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Appeal to Commissioner of Income-tax (Appeals) required for specified assessment orders and for appeals exceeding the prescribed threshold.

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