Appeal To The Commissioner (Appeals)


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.

Appeal To The Appellate (Tribunal)


(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

友情链: im电竞竞猜官网,im体育电竞登录-体育电竞官网 | 2022IM电竞官网注册-爱游戏IM电竞网址-在线电竞竞猜 | im电竞体育下注_im电竞体育官网网站 _ 靠谱的电竞体育竞猜 | im电竞中国官方入口 _ im电竞官方版APP下载 _ 直播竞猜电竞送88 | 新IM电竞下比赛的网址 im电竞官网登录|电竞竞猜官方网站 | im电竞百度知道-im电竞在线官网首页 电竞竞猜投注 | IM电竞足球|im电竞最近怎么登录上去 - 电竞竞猜投注排行 |