Form of appeal to the Appellate Tribunal
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.... Respondent's Personal Information Name or designation of the Respondent (as applicable) 2[Permanent Account Number or Aadhaar Number] (if available) TAN (if applicable) Complete address for sending Notices State Pin Code Phone No. with STD code/ Mobile No. (if available) Email Address (if available) Appeal Details 1 Assessment year in connection with which the appeal is Preferred 2 Total income declared by the assesse for the assessment year referred to in item 1 3 Details of the order appealed against a. Section and sub-section under which the order is passed b Date of order c Date of service or communication of the order 4 Income-tax Authority passing the order appealed against 5 The State and District in which ....
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....ssessing Officer, two copies of the grounds of appeal or the grounds of objection before the first appellate authority or the Dispute Resolution Panel, two copies of the statement of facts, if any, filed before the said appellate authority or the Dispute Resolution Panel, and also- (i) in the case of an appeal against an order levying penalty, two copies of the relevant assessment order; (ii) in the case of an appeal against an order under sub-section (3) of section 143 read with section 144A of the Income-tax Act, 1961, two copies of the directions issued under the said section 144A; (iii) in the case of an appeal against an order under section 147 of the Income-tax Act, 1961, two copies of the original assessment order, if any; (i....
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....tay of demand shall be accompanied by a fee of five hundred rupees. (B) The fee may be credited in a branch of the authorised bank or a branch of the State Bank of India or a branch of the Reserve Bank of India after obtaining a challan and the copy of the challan in triplicate shall be sent to the Appellate Tribunal with the memorandum of appeal. (C) The Appellate Tribunal shall not accept cheques, drafts, hundies or other negotiable instruments for the purpose of payment of the fee. 3. The memorandum of appeal shall be written in English or, if the appeal is filed in a Bench located in any State notified by the President of the Appellate Tribunal for the purposes of rule 5A of the Income-tax (Appellate Tribunal) Rules, 1963, then, at t....
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....of penalty deleted or reduced in the order to be appealed against: Provided also that while determining 'total tax effect' the tax effect on grounds, which forms part of the common grounds, such as where reopening of the case itself is under challenge, shall not be considered separately: Provided also that where income is computed under the provisions of section 115JB or section 115JC of the Income-tax Act, 1961, the 'tax effect', shall be computed as per the following formula, namely: - (A-B) + (C-D) Where, A = the total amount of tax as per the provisions other than the provisions contained in section 115JB or section 115JC (herein called regular provisions); B = the total amount of tax that would have been chargeable had the ....
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....s passed 3. **Assessment year in connection with which the appeal is preferred 3A. Total income declared by the assessee for the assessment year referred to in item 3 3B. Total income as computed by the Assessing Officer for the assessment year referred to in item 3 4. ***The Assessing Officer passing the original order 5. ****Section of the Income-tax Act, 1961, under which the Assessing Officer passed the order 6. The Deputy Commissioner (Appeals) in respect of orders passed before the 1st day of October, 1998 /Commissioner (Appeals) passing the order under section 154/250/271/271A/272A 7. The Deputy Commissioner or the Deputy Director in respect of orders passed before the 1st day of October 1998 or the Joint Commissioner or the J....
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.... assessment order; (b) in the case of an appeal against an order under section 143(3) read with section 144A, two copies of the directions of the Deputy Commissioner under section 144A; (c) in the case of an appeal against an order under section 143(3) read with section 144B, two copies of the draft assessment order and two copies of the directions of the Deputy Commissioner under section 144B; (d) in the case of an appeal against an order under section 143 read with section 147, two copies of the original assessment order, if any. 2. The memorandum of appeal by an assessee under section 253(1) of the Income Tax Act must be accompanied by a fee of specified below: (a) Where the total income of the assessee as computed by the Assessing ....