TaxTMI 
TaxTMI 
Appeals to the Appellate Tribunal
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.... passed by an Assessing Officer under sub-section (1) of section 115VZC; or] ^53[(c) an order passed by,- (i) a Principal Commissioner or Commissioner under section 12AA or section 12AB or under clause (vi) of sub-section (5) of section 80G or under section 263 or under section 270A or under section 271 or under section 272A or an order passed by him under section 154 amending any such order; or (ii) a Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or a Principal Director or Director under section 263 or under section 272A or an order passed by him under section 154 amending any such order; or] ^30[(d) an order passed by an Assessing Officer under sub-section (3), of section 143 or ^31[section 147 or section 153A or section 153C] in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order.] ^35[****] ^36[(e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the ^37D[Principal Commissioner or] Commissioner as referred....
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....ceedings relating thereto, be accompanied by a fee of,- (a) where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is one hundred thousand rupees or less, five hundred rupees, (b) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, one thousand five hundred rupees, (c) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one per cent of the assessed income, subject to a maximum of ten thousand rupees, ^28[(d) where the subject matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c), five hundred rupees:] ^43[Provided that no fee shall be payable in the case of an appeal referred to in sub-section (2), or, sub-section (2A) as it stood before its amendment by the Finance Act, 2016, or, a memorandum of cross objections referred to in sub-section (4).] (7) An application for stay of demand shall be accompanie....
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....d was Omitted vide Section 46 of the Taxation Laws (Amendment) Act, 1984 w.e.f. 01-10-1984 before it was read as, "(b) an order passed by an Inspecting Assistant Commissioner under section 154 ; or" And was Amended vide Section 12 of the Direct Taxes (Amendment) Act, 1964 w.e.f. 06-10-1964 And was Amended vide Section 60 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-04-1976 And was Amended vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 9. Inserted vide Section 54 of the Finance (No. 2) Act, 2004 w.e.f. 01-10-2004 10. Inserted vide Section 85 of the Finance Act, 1999 w.e.f. 01-06-1999 11. Inserted vide Section 74 of the Finance Act, 2007 w.e.f. 01-06-2007 12. Inserted vide Section 98 of the Finance Act, 2002 w.e.f. 01-06-2002 13. Inserted vide Section 60 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-04-1976 14. Omitted vide Section 54 of the Finance Act, 1988 w.e.f. 01-04-1988 before it was read as, "or under section 285A" Earlier, Inserted vide Section 12 of the Direct Taxes (Amendment) Act, 1964 w.e.f. 06-10-1964....
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....ub-section (2) or a memorandum of cross-objections referred to in sub-section (4)." Earlier, Amended vide Section 45 of the Taxation Laws (Amendment) Act, 1970 w.e.f. 01-04-1971 And was Amended vide Section 19 of the Finance Act, 1981 w.e.f. 01-06-1981 And was Amended vide Section 85 of the Finance Act, 1992 w.e.f. 01-06-1992 And was Substituted vide Section 32 of the Finance Act, 1993 w.e.f. 01-06-1992 before it was read as, "(6) An appeal to the Appellate Tribunal shall be in the pre­scribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4), be accompanied by a fee of,- (a) where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one lakh rupees or less, two hundred and fifty rupees; (b) where the total income of the assessee computed as aforesaid in the case to which the appeal relates is more than one lakh rupees, one thousand and five hundred rupees." 28. Inserted vide Section 85 of the Finance Ac....
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.... 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 37E. Inserted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 37F. Inserted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 37G. Inserted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 38. Inserted vide Section 65 of the Finance Act, 2015 w.e.f. 01-06-2015 39. Inserted vide Section 95 of the Finance Act, 2016 w.e.f. 01-04-2017 40. Inserted vide Section 95 of the Finance Act, 2016 w.e.f. 01-04-2017 41. Omitted vide Section 95 of the Finance Act, 2016 w.e.f. 01-06-2016 before it was read as, "^33[(2A) The ^37F[Principal Commissioner or] Commissioner may, if he objects to any direction issued by the Dispute Resolution Panel under sub-section (5) of section 144C in respect of any objection filed on or after the 1st day of July, 2012, by the assessee under sub-section (2) of section 144C in pursuance of which the Assessing Officer has passed an order completing the assessment or reassessment, direct the Assessing Officer to appeal to the Appellate Tribunal against the order.]" ....
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....;The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 w.e.f. 01-04-2021 before it was read as, "^47[under section 12AA]" 49. Inserted vide Section 4 of the The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 w.e.f. 01-11-2020 50. Substituted vide Section 71 of the Finance Act, 2022 w.e.f. 01-04-2022 before it was read as, "2022" 51. Inserted vide Section 107 of the Finance Act, 2023 w.e.f. 01-04-2023 52. Inserted vide Section 107 of the Finance Act, 2023 w.e.f. 01-04-2023 53. Substituted vide Section 107 of the Finance Act, 2023 w.e.f. 01-04-2023 before it was read as, "(c) an order passed by a ^37[Principal Commissioner or] Commissioner ^10[^48[under section 12AA or section 12AB] ^11[or under clause (vi) of sub-section (5) of section 80G] or] under section 263 ^40[or under section 270A] ^12[or under section 271] ^13[or under section 272A] ^14[****] or an order passed by him under section 154 amending his order under section 263] ^15[or an order passed by a ^37A[Principal Chief Commissioner ....