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 : 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) ...
Income Tax : Appeals filed half a decade ago (and even a decade ago in some cases), are yet to decide the fate of the taxpayer who is anxiously...
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...
Introduction: A recent representation to the Hon’ble Finance Minister, Smt. Nirmala Sitharaman, has highlighted significant delays and challenges in the faceless appeal scheme. Drafted jointly by the Income Tax Bar Association (ITBA) and the All Gujarat Federation of Tax Consultants (AGFTC), this representation dives deep into the issues plaguing the system and offers practical solutions. […]
Examine whether an appeal under Section 107 can be rejected based on non-submission of physical order, considering Rule 108 amendments and recent court verdicts.
Master the process of filing a service tax appeal with our comprehensive checklist and best practices. Make your tax appeal procedure seamless and efficient.
Supreme Court of India has recently issued an order requiring all revenue appeals before the Income Tax Appellate Tribunal (ITAT) to be filed exclusively through the e-filing mode. This directive aims to streamline the appeal process and improve efficiency. The Central Board of Direct Taxes (CBDT) has already instructed its field formations to comply with […]
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 40/2023- Income Tax | Dated: 14th June, 2023 S.O. 2624(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act) and to give effect […]
Explore e-Appeals Scheme, 2023 launched by CBDT and gain insights into related joint and additional commissioner appointments across India.
CBDT issued Notification No. 33/2023-Income Tax on May 29, 2023. This notification introduces the e-Appeals Scheme, 2023 under the provisions of the Income-tax Act, 1961. The key points of the scheme are as follows: 1. The scheme is called the e-Appeals Scheme, 2023 and it comes into force from the date of its publication in […]
I have heard of Powers of CIT(A) which is the first appellate authority and the same are contained in Section 251 which provides that the CIT(A) can confirm, reduce, enhance or annul the assessment and he may also confirm, cancel, enhance or to reduce the penalty.
In this article, we will delve into the details of Form 35 CIT Appeal, exploring its significance, the process involved, and key considerations for taxpayers.
कोई भी करदाता या एक अपंजीकृत व्यक्ति किसी जीएसटी अधिकारी द्वारा उसके खिलाफ पारित किसी निर्णय या आदेश से व्यथित (सहमत नहीं है) है तो वह अपीलीय प्राधिकारी को उस तारीख से तीन महीने के भीतर अपील कर सकता है, जिस दिन उक्त निर्णय या आदेश ऐसे व्यक्ति को सूचित किया जाता है।
