tax appeal

All about Appeal to Income Tax Appellate Tribunal (ITAT)

Income Tax - The Commissioner of Income-Tax (Appeals) is the first appellate authority and the Income Tax Appellate Tribunal (ITAT) is the second appellate authority. Appeal to the ITAT can be filed by any of the aggrieved party either by the taxpayer or by the Assessing Officer....

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Provisions of Filing Appeal with Commissioner of Income-Tax (A)

Income Tax - Article discusses about Appealable order, Time-limit for presenting an appeal, Form of appeal, Signature to the appeal, Pre-deposit of tax, Documents to be submitted for appeal, Fees, Procedure of the appeal, Filing of additional evidences, Decision of the ...

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No more interactions with tax officials! I-T Dept goes online with scrutiny work!

Income Tax - CBDT has issued instruction dated 12th February 2018 to conduct assessment proceedings in scrutiny cases electronically, saying that except for search-related assessments, proceedings in other pending scrutiny assessment cases shall be conducted only through the E-proceeding functionality in ITBA/e-filing....

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Appeals Under Income Tax Act, 1961

Income Tax - APPEAL BEFORE COMMISSIONER (APPEALS) If any demand is raised by the Assessing Officer in the assessment, what’s the next step for Assessee. Aggrieved tax payer can file appeal before the Commissioner (Appeals) having, jurisdiction over the tax payer. Designation of the Commissioner (Appeals), with whom appeal is to be filed is also ment...

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BCAS representation on Instructions on irregularities in Appellate Orders & processing of returns pushed to AOs by CPC

Income Tax - Representation regarding Instructions dated 8th March, 2018 relating to irregularities in Appellate Orders and Instructions dated 28th March, 2018 regarding processing of returns u/s 143(1) which are pushed to Assessing Officers [AOs] by CPC...

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Report on Filing of Appeals by Income Tax Department

Income Tax - The suggestions of Committee to Study Appellate Orders to Examine Filing of Appeals by Income Tax Department before Various Forums are based upon: i) Analysis of actual data collected by the Committee ii) Interaction with the officers of the Income Tax Department iii) Study of the Global Best Practices....

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Response to Common queries of CIT(Appeals) – reg.

Income Tax - There is no functionality in the code of the CIT(A) to transfer the appeals on system after the same has been physically transferred...

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Hardship faced while e-Filing of CIT(Appeals) in From No. 35

Income Tax - In view of the Notification No. 11/2016 dated 1.3.2015 of CBDT, e-filing of appeal with CIT(A) in Form No. 35 is made mandatory. However, it alleged by the Federation that there was a technical problem in filing of appeal and also in obtaining acknowledgement of filing of appeal and therefore, the assessees file the appeal manually whic...

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ITAT directive on Adjournment requests & Covered appeals

Income Tax - Representatives of our Bar Association have had a meeting with the Hon’ble President of the Tribunal. On a representation made by us, the Hon’ble President has readily acceded to our request that during the month of May, a lenient view may be taken as regards requests for adjournments....

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Download New Form 35 of Appeal with CIT in Excel Format

Income Tax - In a case where the assessee has the option to furnish the return of income in paper form as per notified Rule 12 of Income Tax Rules, Form 35 may be filed in Paper Form to Jurisdictional CIT(Appeals). For easy filing of details in new Form 35, New Form 35 in Excel Format is prepared for use by all stakeholders. To download the same, plea...

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Reopening is invalid when there is no direct nexus between material gathered & formation of belief of income escaping assessment

C.M Mahadeva Vs CIT (Karantaka High Court) - The Hon'ble Karnataka HC in the above cited case held that there must be a direct nexus between the material coming to the notice of the Income-Tax Officer and the formation of his belief that income has escaped assessment....

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If the search warrant is in joint names, an assessment in individual capacity is void

CIT (Central) Vs Smt. Vandana Verma (Allahabad High Court) - As the search warrant was issued in the joint names of the assessee and her spouse, it means that the officer had reason to believe that the undisclosed assets and income were held jointly. If so, it is not open for the AO to assess the assessee individually on the basis of the assets and documents ...

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Non-reference by ITAT of cited judgements is not an apparent mistake : Madras HC

M/s. Visvas Promoters P Ltd. Vs. The Assistant Commissioner of Income Tax (Madras High Court) - The assessee claimed deduction u/s 80-IB (10) which was rejected by the AO but allowed by the CIT (A). On appeal by the department, the Tribunal ruled against the assessee and held that it was not eligible for deduction. The assessee filed a MA u/s 254 (2) pointing out that it had cited a judgement ...

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High Court has no power to condone delay in filing the appeal

CIT Vs. Mohd. Farooq (Allahabad High Court) - S. 260A permits the filing of an appeal to the High Court within 120 days. In CIT vs. Velingkar Brothers 289 ITR 382 (Bom) (FB), The Full Bench held that the Court had power to condone delay u/s 260A. However, in Hongo India 236 E.L.T. 417 and Chaudharana Steels 238 E.L.T. 705, the Supreme Court hel...

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Activities related to freight forwarding cannot be brought under CHA Services

DHL Lemuir Logistics Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Bangalore) - We are of the considered opinion that the activity relating to one of the categories could not be subjected to service tax under other category. In other words, the activities relating to Freight forwarding cannot be thought under CHA. The appellants had clearly explained the nature of the charges c...

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CBDT increases appeal filing limit – ITAT 20L, HC 50L, SC 1Cr

Circular No. 3/2018-Income Tax - (11/07/2018) - CBDT increases appeal filing limit Substantially and new limit for filing appeal with various Appellate Forum is as follows :ITAT Rs. 20,00,000/‑, High Courts Rs. 50,00,000/‑ and Supreme Court Rs. 1,00,00,000/-....

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Dedicated fortnight for Income Tax Appeal Effect & Rectification

D.O. No. DIT (TPS-I)/Pakhwada/2018-19 - (07/05/2018) - During the period of 1st to 15th June, 2018, all assessing officers shall accord top priority to work of giving appeal effect and passing the rectification orders, and shall earmark the first half of the day to meet applicants/ counsels who seek to have a hearing to explain their case....

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EVC for e-filed Form 35 of Appeal to Commissioner (Appeals)

Notification No. 5/2016-Income Tax - (06/04/2016) - The manner of furnishing the new Form No. 35 has been prescribed by sub-rule (2) of rule 45. Sub-rule (5) of rule 45 empowers the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) to (i) specify the procedure for electronic filing of Form No. 35 and d...

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Policy of fixing new appeals on 60th day of its filing dispensed with due to increased pendency at Delhi Benches

Income tax Note - (21/01/2013) - ITAT's note on department's General Grievances in the matter of representation and adjudication of cases fixed before each bench of ITAT Delhi NOTE, dated 21-1-2013 The CIT-DR (Admn.), vide letter dated 27th December, 2012, (Annexure) has expressed their grievance with regard to cases fixed before...

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tax appeal’s Popular Posts

Recent Posts in "tax appeal"

CBDT increases appeal filing limit – ITAT 20L, HC 50L, SC 1Cr

Circular No. 3/2018-Income Tax (11/07/2018)

CBDT increases appeal filing limit Substantially and new limit for filing appeal with various Appellate Forum is as follows :ITAT Rs. 20,00,000/‑, High Courts Rs. 50,00,000/‑ and Supreme Court Rs. 1,00,00,000/-....

Read More

All about Appeal to Income Tax Appellate Tribunal (ITAT)

The Commissioner of Income-Tax (Appeals) is the first appellate authority and the Income Tax Appellate Tribunal (ITAT) is the second appellate authority. Appeal to the ITAT can be filed by any of the aggrieved party either by the taxpayer or by the Assessing Officer....

Read More
Posted Under: Income Tax |

Provisions of Filing Appeal with Commissioner of Income-Tax (A)

Article discusses about Appealable order, Time-limit for presenting an appeal, Form of appeal, Signature to the appeal, Pre-deposit of tax, Documents to be submitted for appeal, Fees, Procedure of the appeal, Filing of additional evidences, Decision of the ...

Read More
Posted Under: Income Tax |

No more interactions with tax officials! I-T Dept goes online with scrutiny work!

CBDT has issued instruction dated 12th February 2018 to conduct assessment proceedings in scrutiny cases electronically, saying that except for search-related assessments, proceedings in other pending scrutiny assessment cases shall be conducted only through the E-proceeding functionality in ITBA/e-filing....

Read More
Posted Under: Income Tax |

Dedicated fortnight for Income Tax Appeal Effect & Rectification

D.O. No. DIT (TPS-I)/Pakhwada/2018-19 (07/05/2018)

During the period of 1st to 15th June, 2018, all assessing officers shall accord top priority to work of giving appeal effect and passing the rectification orders, and shall earmark the first half of the day to meet applicants/ counsels who seek to have a hearing to explain their case....

Read More

Appeals Under Income Tax Act, 1961

APPEAL BEFORE COMMISSIONER (APPEALS) If any demand is raised by the Assessing Officer in the assessment, what’s the next step for Assessee. Aggrieved tax payer can file appeal before the Commissioner (Appeals) having, jurisdiction over the tax payer. Designation of the Commissioner (Appeals), with whom appeal is to be filed is also ment...

Read More
Posted Under: Income Tax |

BCAS representation on Instructions on irregularities in Appellate Orders & processing of returns pushed to AOs by CPC

Representation regarding Instructions dated 8th March, 2018 relating to irregularities in Appellate Orders and Instructions dated 28th March, 2018 regarding processing of returns u/s 143(1) which are pushed to Assessing Officers [AOs] by CPC...

Read More
Posted Under: Income Tax |

Analysis of CBDT’s Recent Instruction on Plenary & Coterminous Powers of CIT (Appeals)

The CBDT has very recently issued an Instruction bearing F.No. DGIT(Vig.)/HQ/SI/Appeals/2017-18/9959, dated 8.3.2018, to the CIT(Appeals), concerning the Plenary & Coterminous Powers of CIT(Appeals).The crucial question in this regards, is, as to whether the plenary, coterminous and co-extensive powers of the CIT(Appeals), with that o...

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Posted Under: Income Tax |

All about Appeals and Review Mechanism under GST

GST being implemented in our country is a dual GST i.e. to say every supply attracting the levy will be leviable to both Central tax and State tax. So does this mean that if a taxpayer is aggrieved by any such transaction, he will have to approach both the authorities for exercising his right of appeal? The answer is a plain NO....

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Posted Under: Income Tax |

Tax Effect to determine maintainability of appeals filed for MAT Companies

The CBDT vide Circular No. 21 of 2015 dated 10.12.2015 defines ‘Tax Effect’ for the purpose of filing departmental appeals ( Income tax Matters) before Appellate Tribunal (ITAT), High Courts & Special Leave Petition before the Supreme Court. Further, Appeals / Special Leave Petitions shall not be filed in cases where the tax effec...

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Posted Under: Income Tax |
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