INCOME TAX APPEAL:-
At times it may happen that the taxpayer is aggrieved by an order of the Assessing Officer. In such a case he can file an appeal against the order of the Assessing Officer before the Commissioner of Income-tax (Appeals).
Appealable order
The Commissioner of Income-tax (Appeals) is the first appellate authority. Section 246A specifies the orders against which an appeal can be filed before the Commissioner of Income-tax (Appeals). The list of major orders against which an appeal can be preferred before the Commissioner of Income-tax (Appeals) is given below:
Order passed against the taxpayer in a case where the taxpayer denies the liability to be assessed under Income Tax Act.
Intimation issued under section 143(1)! (1B)where adjustments have been made in income offered to tax in the return of income.
Intimation issued under section 200A(1) where adjustments are made in the filed statement.
Assessment order passed under section 143(3) except in case of an order passed in pursuance of directions of the Dispute Resolution Panel
An assessment order passed under section 144.
Order of Assessment, Re-assessment or Re-computation passed after reopening the assessment under section 147except an order passed in pursuance of directions of the Dispute Resolution Panel
An order referred to in section 150.
An order of assessment or reassessment passed under section 1 53A or under section 158BC in case of search!seizure.
Order made under section 92CD(3).
Rectification order passed under section 154 or under section 155.
Order passed under section 163 treating the taxpayer as agent of non-resident. Order passed under section 1 70(2)!(3) assessing the successor of the business in respect of income earned by the predecessor.
Order passed under section 171 recording the finding about partition of a Hindu Undivided Family.
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