Income Tax : Explore remedies for taxpayers under the Income Tax Act, 1961, comparing appeals & revisions. Understand procedures, limitations &...
Income Tax : Explore sample grounds of appeal for condonation of delay before ITAT after rejection by CIT(A), NFAC, New Delhi. Legal analysis o...
Goods and Services Tax : Delhi High Court mandates issuing a detailed Show Cause Notice for GST evasion, emphasizing on procedural correctness and natural ...
Income Tax : Understand the process of filing an appeal before CIT(A) with this comprehensive guide. Learn about eligibility, forms, fees, time...
Goods and Services Tax : Section 73 of the Central Goods and Services Tax Act empowers proper officers to determine tax liability, interest, and penalties....
Income Tax : Explore issues & solutions for appeals to Income Tax Commissioner. Detailed representation by Karnataka State Chartered Accountant...
Income Tax : Discover the staggering figures of 361,748 pending Income Tax appeals as per RTI response. Dive into the detailed analysis of file...
Income Tax : artered Accountants Association urges Finance Minister for SOP implementation to expedite Income Tax Appeals with Commissioner. Ad...
Income Tax : Introduction: A recent representation to the Hon’ble Finance Minister, Smt. Nirmala Sitharaman, has highlighted significant ...
Income Tax : Supreme Court of India has recently issued an order requiring all revenue appeals before the Income Tax Appellate Tribunal (ITAT) ...
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 : Patna High Court grants relief to Cohesive Infrastructure Developers Pvt. Ltd. due to non-constitution of Appellate Tribunal. Full...
Goods and Services Tax : Orissa High Court stays GST demand on non-constitution of GSTAT. Analysis of the judgment in Smt. Sanghamitra Nanda vs. Central Bo...
Goods and Services Tax : Madras High Court permits a company to file a statutory appeal after the limitation period, citing difficulties in accessing the G...
Goods and Services Tax : Andhra Pradesh High Court allows a writ petition and condones the delay in filing a GST appeal, offering relief to the petitioner....
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...
Income Tax : In a significant move, the Central Board of Direct Taxes (CBDT) has released new guidelines aimed at ensuring the priority or out-...
Goods and Services Tax : Explore the latest circular from the Government of Indias State Goods and Services Tax Department, providing clarity on filing app...
Goods and Services Tax : Haryana GST Section 148 notification: a special appeal process for appeal delays against demand orders until March 31, 2023. Eligi...
A big question before the Government – How to reduce the overburdened judiciary. A tax issue may take 5 to 7 years to settle at ITAT level and another 5 to 7 years, if matter moves to courts.
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/-.
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.
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 mentioned in the […]
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
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 of the Assessing Authority, are to be exercised in judicious disposal of appeals in order to provide appropriate appellate reliefs to the assessees or these are to be exercised with a mindset of curing the technical and legal defects of the Assessing Authorities, in the assessments, so as to provide second opportunity to the Revenue Authorities, in further strengthening their assessments, with a view to deprive the assessees of their appellate reliefs?
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.
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 effect does […]
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.
There is no functionality in the code of the CIT(A) to transfer the appeals on system after the same has been physically transferred
