im电竞平台app

Any person dissatisfied with any order passed by a Commissioner or an Officer of Inland Revenue under section 121,122, 143, 144, 162 170, 182, or 205, or an order under sub-section (1) of section 161 holding a person to be personally liable to pay an amount of tax, or an order under clause (f) of sub-section (3) of section 172 declaring a person to be the representative of a non-resident person or an order giving effect to any finding or directions in any order made under this Part by the Commissioner (Appeals), Appellate Tribunal, High Court or Supreme Court or an order under section 221 refusing to rectify the mistake, either in full or in part, as claimed by the taxpayer or an order having the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the person except an assessment order under section 122C, may prefer an appeal to the Commissioner (Appeals) against the order.

(1) Where the taxpayer or Commissioner objects to an order passed by the Commissioner (Appeals), the taxpayer or Commissioner may appeal to the Appellate Tribunal against such order.

(2) An appeal under sub-section (1) shall be

(a) in the prescribed form;

(b) verified in the prescribed manner;

(c) accompanied except in case of an appeal preferred by the Commissioner,`}` by the prescribed fee specified in sub-section (3) and

(d) preferred to the Appellate Tribunal within sixty days of the date of service of order of the Commissioner (Appeals) on the taxpayer or the Commissioner, as the case may be
.