Law & Procedure of Filing of Appeals

Book Details

Chapter 1: Introduction	�
Chapter 2: Appealable Orders before Joint Commissioner (Appeals)[Section 246]	�
Chapter 3: e–Appeals Scheme, 2023 [Section 246 (5)]	25
Chapter 4: Appealable Orders before Commissioner (Appeals)[Section 246A]	�
Chapter 5: Appeal by Partner [Section 247]	�
Chapter 6: Appeal by a Person Denying Liability to Deduct Tax in Certain Cases [Section 248]	�
Chapter 7: Form and Appeal Fee in Case of Filing an Appeal before the Commissioner (Appeals) or the Joint Commissioner(Appeals) [Section 249(1)]	�
Chapter 8: Time-Limit for Filing Appeal before Joint Commissioner(Appeals) / Commissioner (Appeals) [Section 249(2)]	�
Chapter 9: Condonation of Delay [Section 249(3)]	�
Chapter 10: Payment of Admitted Tax Due before Filing an Appeal before the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Section 249(4)]	�
Chapter 11: Fixation of Date and Place of Hearing [Section 250(1)]	131
Chapter 12: Right to be Heard [Section 250(2)]	�
Chapter 13: Power to Adjourn the Hearing from Time to Time[Section 250(3)]	�
Chapter 14: Power of the Joint Commissioner (Appeals) or the Commissioner (Appeals) to Make Further Inquiry[Section 250(4)]	�
Chapter 15: Power to allow Additional Grounds of Appeal during hearing [Section 250(5)]	�
Chapter 16: Disposing of Appeal in Writing [Section 250(6)]	�
Chapter 17: Tentative time-limit to dispose of the Appeal by Joint Commissioner (Appeals) or Commissioner (Appeals)[Section 250(6A)]	�
Chapter 18: Faceless Appeal Scheme, 2021 [Section 250(6B) to (6D)]	�
Chapter 19: Communication of Order Passed by the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Section 250(7)]	189
Chapter 20: Powers of the Commissioner (Appeals)[Section 251(1)]	190
Chapter 21: Powers of the Joint Commissioner (Appeals)[Section 251(1A)]	�
Chapter 22: Reasonable Opportunity of Showing cause against Enhancement or Reduction by the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Section 251(2)]	218
Chapter 23: Statement of Facts & Grounds of Appeal before Commissioner (Appeals) or Joint Commissioner (Appeals)	�
Chapter 24: Alternative Plea/Ground	�
Chapter 25: Production of Additional Evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals) Additional evidence [Rule 46A]	�
Chapter 26: Appeals to the Income-Tax Appellate Tribunal [Section 252]	�
Chapter 27: Composition of the Appellate Tribunal [Section 252]	�
Chapter 28: Orders Against which Appeal may be Filed by the Assessee to the Appellate Tribunal [Section 253(1)]	314
Chapter 29: Orders Against which Appeal may be Filed by the Principal Commissioner or Commissioner [Section 253(2)]	�
Chapter 30: Time Limit for Filing Appeal before the Tribunal [Section 253(3)]	�
Chapter 31: Memorandum of Cross-Objections [Section 253(4)]	�
Chapter 32: Condonation of Delay in Filing of Appeal or Memorandum of Cross-Objections before the Tribunal [Section 253(5)]	�
Chapter 33: Form of Appeal & Requisite Fee [Section 253(6)]	�
Chapter 34: Application for Stay of Demand before Appellate Tribunal [Section 253(7)]	346
Chapter : Powers of Central Government to make a Scheme for the Purposes of Appeal to the Appellate Tribunal [Section 253(8), (9) & (10)]	348
Chapter 36: Orders of Appellate Tribunal [Section 254(1)]	�
Chapter 37: Power for Rectification of Mistake Apparent on Record [Section 254(2)]	�
Chapter 38: Miscellaneous Application before Appellate Tribunal [Section 254(2)]	�
Chapter 39: Appellate Tribunal has no Power to Enhance the Assessment	390
Chapter 40: Tentative Time-Limit of Dispose of Appeal by the Tribunal [Section 254(2A)]	400
Chapter 41: Grant of Stay by Tribunal in any Proceedings [First proviso to Section 254(2A)]	�
Chapter 42: Power of Appellate Tribunal to Grant Stay of Outstanding Demand [Section 254(2A)]	408
Chapter 43: Awarding Cost of any Appeal by the Appellate Tribunal [Section 254(2B)]	409
Chapter 44: Communication of Order Passed by the Appellate Tribunal [Section 254(3)]	�
Chapter 45: Order Passed by the Appellate Tribunal shall be Final [Section 254(4)]	�
Chapter 46: Powers and Functions of the Appellate Tribunal [Section 255(1)]	�
Chapter 47: Divisional Bench of Appellate Tribunal [Section 255(2)]	427
Chapter 48: Authority of the President of the Appellate Tribunal to Constitute a Special Bench [Section 255(3)]	428
Chapter 49: Third Member Bench of the Appellate Tribunal [Section 255(4)]	432
Chapter 50: Appellate Tribunal has Powers to Regulate its own Procedure [Section 255(5)]	�
Chapter 51: Powers of the Appellate Tribunal [Section 255(6)]	�
Chapter 52: Faceless Proceedings before the Income-Tax Appellate Tribunal in a Jurisdictionless Manner [Section 255(7), (8) & (9)]	�
Chapter 53: Drafting of Grounds of Appeal - before Appellate Tribunal	�
Chapter 54: Power of Appellate Tribunal to Admit Additional Grounds of Appeal [Rule 11]	�
Chapter 55: Submission of Paper Book before Appellate Tribunal [Rule 18]	�
Chapter 56: Production of Additional Evidence before the Appellate Tribunal [Rule 29 & 31]	475
Chapter 57: Withdrawal of Appeal	�
Chapter 58: Departmental Representative	485
Chapter 59: Effective Representation by Assessee before the Appellate Authorities	�
Chapter 60: Statement of Case to the High Court [Section 256]	495
Chapter 61: Statement of Case to the Supreme Court in Certain Cases [Section 257]	�
Chapter 62: Power of High Court or Supreme Court to require Statement to be Amended [Section 258]	502
Chapter 63: Case before High Court to be Heard by not less than two Judges [Section 259]	505
Chapter 64: Decision of High Court or Supreme Court on the Case Stated [Section 260]	507
Chapter 65: Appeal to High Court [Section 260A]	�
Chapter 66: Who can File Appeal to the High Court [Section 260A(2)]	�
Chapter 67: Appealable Orders before the High Court	�
Chapter 68: Power of High Court to Condone Delay in Filing of	�
Chapter 69: Substantial Question of Law [Section 260A(3)]	�
Chapter 70: High Court can Deal with any other Substantial Question of Law which is not Formulated [Section 260A(4)]	559
Chapter 71: High Court has Jurisdiction to Allow the Appeal but this can do only after Framing the Substantial Question(s) of Law [Section 260A(5)]	561
Chapter 72: High Court ‘may Award Cost as it Deems Fit’ [Section 260A(5)]	562
Chapter 73: High Court may Determine any Issue which has not been Determined or has been Wrongly Determined by the Appellate Tribunal [Section 260A(6)]	564
Chapter 74: Applicability of Code of Civil Procedure, 1908 [Section 260A(7)]	566
Chapter 75: Case before High Court to be Heard by not less than two Judges [Section 260B]	572
Chapter 76: Specimen of Questions of Law	574
Chapter 77: Specimen Draft of Appeal under Section 260A [By Revenue]	�
Chapter 78: Specimen Draft of Caveat	590
Chapter 79: Writ Petitions	�
Chapter 80: Writ Jurisdiction cannot be Invoked	635
Chapter 81: Standard Operating Procedure (SOP) for Handling Writ Petitions	638
Chapter 82: Specimen Draft of Writ Petition	�
Chapter 83: Appeal to the Supreme Court	�
Chapter 84: Hearing before Supreme Court [Section 262)]	�
Chapter 85: Standard Operating Procedure (SOP) on Filing of Appeals/Special Leave Petition (SLPs) by Income Tax Department	680
Chapter 86: Specimen Draft of Special Leave Petition 714	�
Chapter 87: Power of Revision of Orders by Supreme Court or High Court in Review Petition	�
Chapter 88: Law Relating to Seeking of Adjournments	�
Chapter 89: Special Provision for Avoiding Repetitive Appeals [Section 158A]	�
Chapter 90: Procedure when in an Appeal by Revenue an Identical Question of Law is Pending before Supreme Court [Section 158AA]	�
Chapter 91: Procedure where an Identical Question of Law is Pending before High Courts or Supreme Court [Section 158AB]	�
Chapter 92: Filing of Appeal or Application for Reference by Income Tax Authority [Section 268A]	�
Chapter 93: Procedure for preparation of Central Scrutiny Report (CSR)	766
Chapter 94: Authorized Representative [Section 288]	�
Chapter 95: Judicial Precedents in Tax Proceedings	791
Chapter 96: Concept of Principles of Natural Justice	�
Chapter 97: Concept of Perversity	�
Chapter 98: Principles of Cross-Examination in Income Tax Proceedings	�
Chapter 99: Effect of “Error of Jurisdiction� or “Lack of Jurisdiction�	�
Chapter 100: The Term ‘Sufficient Cause’ - Certain Ratios Laid down by the Court	�
Chapter 101: Condoning of Delay in Filing Appeal	898
Chapter 102: Admissibility of Circumstantial Evidence in Income Tax Proceedings	�
Chapter 103: Important Instructions/Circulars issued by the CBDT	933
Chapter 104: Specimen Draft of Important Petitions	�
Chapter 105: Meaning of Important Terms	982
Chapter 106: Important Forms	992

About the Author

Ram Dutt Sharma

Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and retired as Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.

He is recipient of first-ever Finance Minister's Award 2017, the Income Tax Departments highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon'ble Union Finance Minister, Shri ArunJaitley conferred this Finance Ministers Award for Excellence for his meritorious services at VigyanBhawan, New Delhi on 24.07.2017.

Awarded by Hon'ble Member (Revenue& TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter Miscellaneous Orders in Let Us Share A compilation of Best Practices & Orders Vol. VIII released on 31stOctober, 2016.

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