Income Tax Appellate Tribunal - E-File Your Appeal, income tax appeal course in chennai

income tax appeal course in chennai, Aggrieved tax payer can file appeal before the Commissioner (Appeals) having, jurisdiction over the tax payer. Designation of the Commissioner (Appeals), with whom appeal is to be filed is also mentioned in the notice of demand issued by the Assessing Officer under section 156 of Income Tax Act.

e-Filing Portal - Income Tax Appellate Tribunal, APPEAL FILED COMMISSIONER (APPEALS)

COMMISSIONER (APPEALS), i.e. APPEALABLE ORDERS: Appeal can be filed before Commissioner (Appeals), when a tax payer is adversely affected by Orders as under passed by various Income tax authorities: (a) Order against tax payer where the tax payer denies liability to be assessed under Income Tax Act; (b) Intimation issued under Section 143(1) making adjustments to the returned income ; (c) Scrutiny assessment order u/s 143(3) or an ex-parte assessment .order u/s 144, to object to income determined or loss assessed or tax determined or status under which assessed, (d) Order u/s 115WE/115WF/115WG assessing fringe benefits; (e) Re-assessment order passed after reopening the assessment u/s 147/150; (f) Search assessment order u/s 153A or 158BC; (g) Rectification Order u/s 154/155; (h) Order u/ s 163 treating the taxpayer as agent of a nonresident; (i) Order passed u/s 170(2)/(3) assessing the successor to the business in respect of income earned by the predecessor; (j) Order u/s 171 recording finding about partition of Hindu undivided family(HUF); (k) Order u/s 115VP(3) refusing approval to opt for tonnage-tax scheme by qualifying shipping companies; (l) Order u/s 201(1)/206C(6A) deeming person responsible for deduction of tax at source as assessee in default on failure to deduct/ collect tax at source or to pay the same to the Government; (m) Order determining refund u/s 237; (n) Order imposing penalty u/s 221/271 /271A/271AAA/ 271F/271FB/272A/272AA/272BB/275(1A)/158BFA(2)/271B/ 271BB/271C/271CA/271D/271E income tax appeal course in chennai

Electronic Filing of Appeal before CIT (Appeals)

FORM OF APPEAL AND HOW TO FILL THE SAME: Every appeal to the Commissioner (Appeals) is to be filed in Form No. 35, as per Annexure-1. In this form, details such as name and address of the tax payer, Permanent Account Number (PAN), assessment year, details of the order against which appeal is filed etc. are to be filled in.income tax appeal course in chennai 2 A tax payer aggrieved by various actions of Assessing Officer can appeal before Commissioner of Income Tax (Appeals). Further appeal can be preferred before the ncome Tax Appellate Tribunal. On substantial question of law, further appeal can be filed before the High Court and even to the Supreme Court.