Appeal under Income Tax
Act,1961
Sections Covered
1) 246A: CIT (Appeals)
2) 254: ITAT ---Final Fact Finding
Authority
3) 260A: Supreme Court ---On
substantial Question of Law
4) 261: Supreme
Court
ORDERS NOT APPEALABLE
1) Orders passed U/s 234A, B, and C for
levying Interest
2) Orders passed U/s 264 rejecting
Revision Petition
3) Orders of AAR (Authority for Advance
Ruling)
4) Orders of Settlement Commission
Documents required for filling Appeal
In Original
1) Copy
of Order appealed against
2) Notice
of Demand
In Duplicate
1) Appropriate Form
2) Memorandum of Appeal
3) Statement of Facts and
Grounds of Appeal
PROCEDURE
FOR APPEAL AT A GLANCE
Particulars
|
246A
|
254
|
260A
|
261
|
Appellate
Authority
|
CIT
(A)
|
ITAT
|
High Court
|
Supreme
Court
|
Time
limit for Appeal
|
30
days from the receipt of the order
|
60
days from the
communication of the Order |
120
days from the
communication of the order of ITAT |
90
days from the date of Order of Supreme Court
|
Time
limit for disposal of Appeal
|
1
Year from the end of the FY
|
4
Year from the
end of the FY |
As
per Court procedure
|
As
per Court procedure
|
Application
Form
|
35
|
36
|
As
per Court procedure
|
As
per Court procedure
|
Stamps
to be affixed
|
0.50P
|
0.50P
|
As
per Court procedure
|
As
per Court procedure
|
Fees
to be Paid
|
||||
Returned
Income upto Rs1 Lac
|
Rs.
250
|
Rs.
500
|
As
per Court procedure
|
As
per Court procedure
|
More
than 1 lac upto
Rs. 2
Lac
|
Rs.
500
|
Rs.
1500
|
As
per Court procedure
|
As
per Court procedure
|
More
than 2 lac
|
Rs.
1000
|
1
% of income (Max Rs. 10,000)
|
As
per Court procedure
|
As
per Court procedure
|
Appeal
for other than Income
|
Rs.
250
|
Rs.
500
|
As
per Court procedure
|
As
per Court procedure
|
Stay
of Demand
|
Not
Possible
|
Possible
against order of CIT(A)
|
Possible
|
Possible
|
Recovery
of Tax
|
No
power to stay the recovery of Tax
|
Final
order should be
passed within 180 days from the stay order so passed |
-
|
-
|
Minimum
Tax to be paid for filling appeal
|
If
Return is Filled: Tax due on Returned Income
If
Return not Filled: At least the Advance tax payable
|
Rs.
2,00,000/-
+
Question of Law
|
Rs.
4,00,000/-
+ Question of Law
|
Rs.
10,00,000/-
+ Question of Law
|
SECTION 246A: APPEAL TO COMMISSIONER
(APPEALS)
a) Appealable
orders
1) Orders
against the Assessee
Where the assessee denies his liability
A) to
be assessed under IT Act
B) to
be assessed under Assessment Order U/s 143 (3), 144
Where the assessee objects
A) to
the income assessed
B) to
the amount of Tax determined
C) to the amount of loss
computed
D) to the status under
which he is assessed
2) Order
of Assessment / Re-assessment U/s 147,153A
3) Orders
made U/s 154,155 ---enhancing the assessment
----Reducing a refund
---Refusing to allow a claim
4) Orders
made U/s 163 ---treating Assessee as an agent of NR
5) Orders
made U/s 170 (2) / (3)----on succession of Business or Profession
6) Orders
made U/s 171-----refusing Partition of HUF
7) Orders
made U/s 201----levying interest for delay in remitting TDS / TCS
8) Orders
made U/s 206C (6A)---levying penalty for failure to collect or delay in
remitting TDS /TCS
9) Order
made U/s 237----Refund
10) Order imposing penalty U/s
221, 271, 271A, 271AAA, 271F, 271FB, 271B, 271BB, 271C, 271CA, 271D, 271E,
272A, 272AA, 272BB, 158BFA, Chapter XXI
11) Order imposing / enhancing
penalty U/s 275 (1A)
12) Order made U/s 158BC ( c) for
search initiated U/s 132 or requisition of books U/s 132A
13) Orders made U/s 115VP
14) Orders made U/s 115WE/ WF for
value of Fringe Benefits
15) Orders made U/s 115 WG for
re-assessment of FBT
b) Powers
of CIT (A)
1) To
Condon the Delay as regards limitation of time limit for filling Appeal beyond
30 days---------if he is satisfied that the appellant or the Assessee has
sufficient reason to file the appeal after the due date.
2) To
inquire into the matters as he thinks fit, before disposing the Appeal.
3) To
direct the Assessing officer to make such inquiry and report the same, as he
thinks fit.
4) Can
confirm, reduce, enhance or annul the assessment -----if the Appeal is
against the Order of Assessment.
5) Can
confirm, cancel, and vary the Order -----if the Order is against the
Order of Penalty. (can not set aside)
6) Pass
such Order as he thinks fit.
SECTION
253: APPEAL TO INCOME TAX APPELLATE TRIBUNAL)
a) Appealable
orders
7) Orders
Passed by COMMISSIONER (APPEALS)
A) Orders
passed U/s 115 VZC refusing applicability of tonnage tax Scheme.
B) Orders
passed U/s 154
C) Orders
passed u/s 250
D) Orders
passed u/s 271, 271A, 272A
8) Orders
passed by COMMISSIONER
A) Orders
passed U/s 12 AA refusing registration of a Trust as religious or charitable or
Cancellation of registration of a Trust.
B) Orders
passed U/s 80G (5) (vi) refusing to register a Trust U/s 80G
C) Orders passed U/s
263, 271, 272 A
D) Order passed U/s 154
amending order U/s 263
E) Order
passed U/s 154 amending order passed U/s 272A originally passed by Chief
Commissioner, DG or Director
b) Powers
of CIT (A)
1) To
Condon the Delay as regards limitation of time limit for filling Appeal beyond
120 days---------if he is satisfied that the appellant or the Assessee has
sufficient reason to file the appeal after the due date
2) To
accept additional evidence Under Rule 46A.
3) To
make necessary inquiry, wherever necessary
4) To
rectify the mistake apparent from record.
5) Rectify
( can not REVIEW ) its own order at any time ---within 4 years from the
date of the Order---with a view to rectify any mistake apparent from record.
(if any order is prejudicial to the interest of the Assessee then shall give
opportunity of being heard).
6) ITAT
is the final fact finding authority i.e, on a question of fact, the Order of
ITAT are final and no appeal against the said order can be filed at Supreme
Court. (Note: On a question of Law ---Order of ITAT is final---until appeal is
not filed at Supreme Court against the said Order.
OTHER
RELEVANT TOPICS RELATED TO APPEALS
APPEAL
AGAINST ITAT:
On
a question of Fact
A
WRIT PETITION can be filed to the Supreme Court, challenging the fact finding
process adopted by ITAT. If the Supreme Court is satisfied that the Fact
Finding process is not proper, then the Order of ITAT shall be quashed and a
direction shall be issued by the Supreme Court to the ITAT to do the Fact
Finding in a proper manner and /or as per the direction.
If
the above WRIT PETITION filed by assessee is dismissed by SUPREME COURT
The assessee can file
a SPECIAL LEAVE PETITION to the SUPREME COURT challenging the Fact Finding
process of ITAT. . If the Supreme Court is satisfied that the Fact Finding
process is not proper, then the Order of ITAT shall be quashed and a direction
shall be issued by the Supreme Court to the ITAT to do the Fact Finding in a proper
manner and /or as per the direction.
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