Income Tax : The case explains the statutory framework governing appeals and revisions under the Income-tax Act. It highlights the role of face...
Income Tax : The faceless assessment added all bank deposits as unexplained income without examining the commission-based business structure. T...
Income Tax : The issue is when High Courts can entertain appeals against ITAT orders. The key takeaway is that only debatable, material legal q...
Income Tax : Losing an appeal at CIT(A) is not the end—ITAT examines law, evidence, and procedural fairness, often granting relief where the ...
Income Tax : Discover how identifying errors in Assessing Officer jurisdiction, notice issuance, and approval under Sections 148/148A can secur...
Income Tax : A representation seeks doubling the SMC threshold due to inflation and higher dispute values. The key takeaway is that increasing ...
Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...
Income Tax : ITAT enables e-filing and virtual hearings; over 26,000 e-filings and 1.22 lakh video hearings conducted till Feb 2025, per Minist...
CA, CS, CMA : Revenue Department raises appeal limits for ITAT, High Court, and Supreme Court, benefiting over 10,000 cases in tax and customs, ...
Income Tax : AIFTP urges swift disposal of 5,49,042 income-tax appeals pending with NFAC/CIT(A), some for over 5 years, to alleviate taxpayers'...
Goods and Services Tax : The High Court granted a post-decisional hearing after finding that a proper Chartered Accountant’s certificate with UDIN was no...
Income Tax : The Chhattisgarh High Court disposes of an income tax appeal against Vandana Ispat Ltd, citing a new government circular that rais...
Goods and Services Tax : Madras HC sets aside order rejecting GST appeal due to limitation period misinterpretation, directing the appellate authority to...
Corporate Law : Appellate Tribunal overturns Benami property attachment order in Rachakonda Srinivas Rao case, citing lack of ownership transfer a...
Goods and Services Tax : Madras High Court, upon perusal of the Amnesty Scheme, noted that even if an appeal is rejected on the basis of limitation, assess...
Goods and Services Tax : Maharashtra Government has extended the time limit to file appeals before the Appellate Tribunal for orders communicated before Ap...
Goods and Services Tax : Learn the appeal process under Section 112 of the CGST Act, including timelines, fees, and required documents. Detailed guidelines...
Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...
Goods and Services Tax : CGST Circular 207/1/2024 sets new monetary limits for filing appeals to reduce government litigation. Read more on the specifics a...
Income Tax : Discover the latest Circular from the Ministry of Finance, India, outlining measures to reduce tax litigation by specifying condit...
The Income-tax Rules, 1962 ( the Rules) only provides that an appeal to the Commissioner (Appeals) shall be made in Form No. 35 and that the form of verification shall be signed and verified by the person who is authorised to sign the return of income under section 140 of the Income-tax Act, 1961 (the Act) (Rule 45) . However, Income-tax (Appellate Tribunal ) Rules, 1963 ( the Tribunal Rules) specifies as to the contents of the memorandum of appeal. Rule 8 mandates that every memorandum of appeal shall be written in English and shall set forth, concisely and under distinct heads the grounds of appeal without any argument or narrative and such grounds shall be numbered consecutively. Rule 47 of the Rules prescribes Form No. 36 for an appeal to the Income-tax Appellate Tribunal (the Tribunal) and Form No.
The issue under consideration is whether the submission of Form 35 alongwith scanned copy of signature at the time of filing CIT appeal is sustainable in law?
The issue under consideration is whether the second extension of stay of demand against ITAT appeal will be allowed to the assessee?
APPEALS UNDER GST (PROVISIONS GOVERNING APPEALS UNDER THE CENTRAL GST ACT, 2017 WHICH ARE APPLIED TO THE STATE/UT GST ACT, 2017 & THE INTEGRATED GST ACT, 2017 MUTATIS MUTANDIS.) HIERARCHY OF APPEALS UNDER GST > The First Appeal can be filed against an order issued by Adjudicating Authority to Appellate Authority by Assessee within 3 […]
Simplified GST SERIES –Appeals & Revision -Section 109-112-Part 2- Article explains Section 109 – Constitution of Appellate Tribunal and Benches thereof, Section 110-President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc., Section 111- Procedure before Appellate Tribunal and Section 112-Appeals to Appellate Tribunal. Section 109 – Constitution of Appellate Tribunal and […]
How to prepare Grounds of Appeal (GOA) – Statement of Facts (SOF) for Appeal to ITAT Introduction An appeal is generally filed with ITAT in either Form 36/36A. However the forms by themselves are not self-sufficient to file an appeal. The appeal to be filed with ITAT should also be accompanied by GoA and SoF. […]
Simplified GST Series- Chapter 19- Section 107-108 /CGST ACT 2017 /Appeals & Revision –Part 1 Section 107- Appeals to Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority […]
In continuation of the SOP (Standard Operating Procedure) dated 01.06.2020 the hearing of cases at ‘ITAT Chandigarh Benches from 04.08.2020 onwards will be done through WEBEX/Google Meet for conducting Virtual Court Proceedings.
How to file an appeal with ITAT? Introduction ITAT i.e. Income Tax Appellate Tribunal is a quasi-judicial authority. It looks into litigation cases for the Direct Taxation Regime (i.e. only Income Tax cases currently as wealth tax was abolished w.e.f FY 2015-16) and is the final authority for judgments pertaining to facts. In other words […]
In this Article we have discussed procedure for e-filing /Online Filing of of CIT Appeal in form No. 35 by Individuals and by other than Individuals using Digital Signature or by Electronic Verification Code (EVC) .
