- Jurisdiction and Appellate Hierarchy -
- Appeal to the Commissioner (Appeals) -
B) An order under section 115VP(3) (ii) or, assessment order against the assessee, where the assessee denies his liability to be assessed under the act.
C) An intimation under section 143(1) or 143(B), where the assessee objects to the making of adjustments.
D) An order to assessment or reassessment under section 115WG.
E) An assessment order under section 143(3) or a best judgement assessment order under section 144, where the assessee object to the amount of income assessed or the loss computed or to the status under which he is assessed.
F) An order of assessment, reassessment under section 153A.
G) A rectification order under section 154 or 155.
H) An order of assessment, reassessment or re-computation under section 147 or 150.
I) An order of penalty under section 158BFA.
J) An order of assessment of undisclosed income under section 158BC in case of search of requisition initiated on or after 1st January, 1997.
K) An order under section 163 treating the assessee as agent of a non resident.
L) An order of assessment after partition of an HUF under section 171.
M) An order under section 170(2) or 170(3). (Succession to business otherwise than on death)
N) An order made under section 201. (failure to collect or pay TCS)
O) An order for refund under section 237.
P) An order imposing or enhancing penalty under section 275(1A). (i.e. in effect of an appellate or revision order)
Q) A person claiming as not liable to deduct TDS on any income other than interest, under section 195, where under an agreement/arrangement TDS is to be borne by the payer.
R) Any other penalty order.
S) A penalty order under section 271C (failure to deduct tax at source), under section 271CA (failure to collect tax at source), under section 27D (Contravention of section 269SS), under section 271E (Contravention of section 269T)
T) A penalty order under section 221 (default it payment of tax), under section 271 (failure to comply with notice or concealment of income), under section 271A (failure to keep maintain or retain books of account etc.), under section 271AAA (initiation of search), under section 271B (failure to get accounts audited u/s 44AB), under section 271F (failure to file return), u/s 271FB (failure to file fringe benefit tax return), under Section 272A (failure to answer questions, sign statements, furnish information, return of statements etc.), under Section 272AA (failure to comply with a search u/s 133B)
- Conditions for filling the appeal by the assessee :
Total Income |
Fee Rs. |
Where the total income assessed is up to Rs. 1,00,000/- |
Fee Rs. 250/- |
Where the total income assessed is up to Rs. 1,00,000/- to Rs.2,00,000/- |
Fee Rs. 500/- |
Where the total income assessed exceeds Rs. 2,00,000/- |
Fee Rs. 1,000/- |
Where the subject matter of an appeal is not covered under (1),(2),(3) above |
Fee Rs. 250/- |
- Appeal to Appellate Tribunal : Section 253 -
1. An order passed by the Assessing Officer u/s 115VZC.2. An order of revision u/s 263.3. A penalty order u/s 271, 271A or 272A, passed by the Commissioner.4. Against the order passed by the Commissioner (Appeals).5. An order for registration of a trust u/s 12AA or u/s 80G(5)
- Requirements for filling the appeal to Appellate Tribunal :
Total Income |
Fee Rs. |
Where the total income
assessed is up to Rs. 1,00,000/- |
Fee Rs. 500/- |
Where the total income
assessed is up to Rs. 1,00,000/- to Rs.2,00,000/- |
Fee Rs. 1,500/- |
Where the total income
assessed exceeds Rs. 2,00,000/- |
Fee of 1% of the income assessed
subject to a maximum of Rs.10,000/- |
Where the subject matter of an appeal
is not covered under (1),(2),(3) above |
Fee Rs. 500/- |
Application for stay of demand |
Fee Rs. 500/- |
- Appeal to National Tax Tribunal -
- Appeal to the High Court : Section 260A -
- Section 260A (2A) :
- Appeal to Supreme Court -
1 Comments
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