TaxTMI 
TaxTMI 
Income-tax (Twenty Second Amendment) Rules, 2022 - Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court
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....S.R. 537(E).-In exercise of the powers conferred by sub-section (2) of section 158AB read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-- 1. Short title and commencement.-- (1) This rule may be called the Income-tax (Twenty Second Amendment) Rules, 2022. (2) The....
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....words and figures "[See rule 15A]" shall be substituted; (II) after Form No. 8, the following Form shall be inserted, namely:- "Form No. 8A [See rule 16] In the High Court of ……… or Income-tax Appellate Tribunal….. (strike out whichever is inapplicable) 1. Appellant's Personal Information Name/ designation of the Appellant (as applicable) Complete address for....
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....peal is deferred (e) The State and District in which the jurisdictional Assessing Officer is located (f) Section and sub-section under which the original order is passed 4. Questions of Law for which appeal is deferred Questions of Law Relevant Section and sub-section of the Act (a) (b) (c) Total tax effect 5. Details of other case/ cases on the basis of which appeal is deferred (a)....
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....tion(s) is/are pending before the jurisdictional High Court under section 260A or the Supreme Court in an appeal under section 261 or the Supreme Court in a Special Leave Petition under article 136 of the Constitution against the order of the Appellate Tribunal/ jurisdictional High Court as mentioned in item 5 above; (c) the appeal on the question(s) of law mentioned in item 4 shall be filed in ....