Hi,
I am preferring an appeal against an order passed by the Commissioner of Income Tax u/2 263, before the ITAT. My question is that would be the appeal fees in this case, considering the scale of appeal fees are as under:
the case to which appeal relates.
Total Income as computed by Assessing Officer Fees
(i) Less than Rs.1 lakh Rs. 500
(ii) More than Rs. 1 lakh but less than Rs. 2 lakh Rs. 1,500
(iii) More than Rs. 2 lakh 1% of assessed
income, subject to maximum of Rs.10,000
Where the subject matter of appeal relates to any other
matter, fee of Rs 500/- is to be paid.
AS the Commissioner revises the order and does not assess the income again. in my opinion the fees that would be required to pay is Rs. 500.
KINDLY ADVICE VERY URGENT