tax appeal - Page 18

Consistency, Uniformity & Equality in Filing of Appeals against Appellate Orders before Higher Forums

It is often seen that some Appellate orders in Vat/Income Tax/Excise/Service Tax are accepted by the Administrative Authorities while in other SIMILAR matters Appeals are  filed in the Higher Forums i.e. Tribunals/High Courts. Are these arbitrary actions of the Administrative Officials justifiable?...

Posted Under: Income Tax |

If Advocates only allowed to Practice in Taxation, all IT Officials must be Graduates in Law

Hitherto, the Lawyers/Advocates are attached to civil courts and are practicing Law before the Judges in Courts of Law by presenting, representing or pleading on behalf of their clients/cases. Henceforth, if Lawyers & Advocates (Graduates in Laws) are alone entitled to practice even in Taxation Field (Income Tax, Service Tax, Custom & C...

Posted Under: Income Tax |

CBDT issues further Guidelines on Income Tax Scrutiny & Appeals

Instruction No. 7 of 2014 dated 26.09.2014 clarifies that ordinarily in scrutiny cases selected on the basis of AIR/CIB/26AS information, the scrutiny shall be limited to that information. Wider scrutiny would be possible only with the sanction of Principal Commissioner of Income-tax/ Commissioner of Income-tax in specified cases and unde...

Posted Under: Income Tax | ,

Income tax Appeal Filing & Procedures

Article explains Appeals before Commissioner (Appeals), Appeal before Income Tax Appellate Tribunal, Appeal before High Court, Appeal before Supreme Court, Form 35 for filing appeal to Commissioner(Appeals), Form 36 for filing appeal to Appellate Tribunal, Form 36A, i.e. memorandum of cross-objections to the Appellant Tribunal, Standing O...

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 each Bench, which usually exceed 20...

Can Tribunal grant stay beyond 365 days?

CA Hiral Raja Section 254(2A) of the Income Tax Act states that the Appellate Tribunal, where it is possible, may hear and decide the appeal within a period of four years from the end of the financial year in which such appeal is filed. ...

Posted Under: Income Tax | ,

Download E-Book on CIT(Appeals) – Practice, Procedure & Law

The E-Book written by CA Agarwal Sanjay ‘Voice of CA’ & CA Sidharth Jain deals with following topics related to Income tax Appeal with Commissioner of Income tax (Appeals). Appeal – Meaning Nature of Tax Appeals Relevant Provisions Appealable Orders Appeal by person denying liability to deduct tax Form of ...

CCIT Personally Responsible For Timely Filing Of Appeals – CBDT Chairman

As you are aware, the Apex Court of the country has time & again expressed its anguish & annoyance over the delayed filing of SLPs as also appeals in the High Courts. In some cases, such delay is inordinate. The inordinate delay is more pronounced in...

Posted Under: Income Tax |

CAG criticised tax departments weakness for filing Appeals and asks to To Set up dispute resolution mechanism for small taxpayers

The Comptroller and Auditor General of India (CAG) has come down heavily on the Tax Department for fostering “a perception that it has a tendency to opt for appeals even when it is on a weak wicket” and this “appealititis is more detrimental when applied on small taxpayers constituting a large chunk of appellants.”...

Posted Under: Income Tax |

More then two-fold rise in Income Tax department appeals in Supreme Court

In spite of having various appellate tribunals and commissions within its establishment, the Income Tax Department has registered a more than two-fold rise in appeals in Supreme Court in cases involving crores of rupees of the exchequer....

Posted Under: Income Tax |

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