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Appeal to CIT

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RAJAT SHARMA

AUDIT ASSISTANT

104 Points Posted on 01 May 2020

whether appeal can be made to CIT(A) in respect of an order passed in pursuance of sec.263

Replies (5)

Quick Summary

This discussion clarifies when an appeal can be filed with the Commissioner of Income Tax (Appeals) or CIT(A) following an order passed under Section 263 of the Income Tax Act. Generally, appeals against revisionary orders made by the Commissioner go to the Income Tax Appellate Tribunal (ITAT). However, if the Commissioner directs the Assessing Officer (AO) to conduct a fresh assessment under Section 143(3) pursuant to a Section 263 order, then an appeal can be made to the CIT(A) under Section 246A.

Kiran Hathalia

460 Points Posted on 01 May 2020

In case of revisionary order passed u/s 263 of the Act, the appeal against such orders can be made to Income Tax Appellant Tribunal (ITAT) since, the revisionary order is passed by the Commisioner of Income Tax and the Appeal has to be filed with the higher authority than CIT and hence, appeal to be made to ITAT.