https://www.taxtmi.com/article/detailed?id=13295 The document sets out the procedural framework for filing the first appeal under the Income Tax Act, identifying the Joint Commissioner (Appeals) and Commissioner (Appeals) as first appellate authorities, the categories of orders appealable to each, limitation periods, delay condonation, Form 35 filing and verification, fee categories, restrictions on appeals where returns and tax are paid, transfer and hearing rules, powers to confirm, reduce, enhance or annul assessments and penalties, and requirements for inquiry and written reasoned orders. en-us Mon, 06 Jan 2025 15:55:51 +0530 Mon, 06 Jan 2025 15:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13295 The document sets out the procedural framework for filing the first appeal under the Income Tax Act, identifying the Joint Commissioner (Appeals) and Commissioner (Appeals) as first appellate authorities, the categories of orders appealable to each, limitation periods, delay condonation, Form 35 filing and verification, fee categories, restrictions on appeals where returns and tax are paid, transfer and hearing rules, powers to confirm, reduce, enhance or annul assessments and penalties, and requirements for inquiry and written reasoned orders. Articles Income Tax Mon, 06 Jan 2025 15:55:51 +0530 https://www.taxtmi.com/article/detailed?id=13295