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Law and Procedure for Filing of Appeals (As Amended by Finance Act, 2022)

Law and Procedure for Filing of Appeals (As Amended by Finance Act, 2022)

  • ₹895.00

In Stock
  • Author(s): Ram Dutt Sharma
  • Publisher: Commercial Law Publishers (India) Pvt Ltd
  • Edition: 6 Ed 2022
  • ISBN 13 9789356030619
  • Approx. Pages 480 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

Before Commissioner of Income-tax (Appeals), Income Tax Appellate Tribunal, High Court,
Supreme Court & Settlement Commission under Income Tax Law

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Description
Taxpayers, particularly small taxpayers, are still not very well aware of the course of action available to them in case they do not agree with the decisions of the Income Tax Authorities. This book is our first endeavour to educate the taxpayers about the appellate proceedings under the Income Tax Law. One Law Dictionary defines 'appeal' as a proceeding taken to rectify an erroneous decision of a court by submitting the question to a higher court or court of appeal. Right to appeal under the Income Tax Law is a creation of statute and is not an inherent right. Appeal can be filed only against orders listed in the Income Tax Act. Income Tax liability is determined at the level of Assessing Officer. When a taxpayer is adversely affected by orders as passed by the Assessing Officer, he can file an appeal before the Commissioner of Income Tax (Appeals) having jurisdiction over the tax payer. Income Tax Appellate Tribunal is the second appellate channel available for the taxpayers. On substantial questions of law, further appeal can be filed before the High Court and Special Leave Petition can be filed before the Supreme Court. The book lists out the Forms in which Appeals can be filed, how to fill the same, who will sign the Form, authority with whom appeals should be filed, language to be used in the Forms and fees to be paid etc.
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Contents
Chapter 1:    Introduction
Chapter 2:    Appeal to the Commissioner of Income
Chapter 3:    Appealable order before commissioner
Chapter 4:    Appeal by a person denying liability to deduct tax in certain cases
Chapter 5:    Form and appeal fee in case of filing an appeal before the cit
Chapter 6:    Time limit for filing appeal before commissioner 
Chapter 7:    Condonation of delay 
Chapter 8:    Payment of admitted tax due before filing appeal
Chapter 9:    Procedure in appeal section 
Chapter 10:   Power of commissioner (Appeals) to make further inquiry 
Chapter 11:   Additional ground of appeals during hearing 
Chapter 12:   Alternative plea/ground
Chapter 13:   Time limit of hearing of appeal 
Chapter 14:   Production of additional evidence before the commissioner  
Chapter 15:   Statement of facts & grounds of appeals before commissioner 
Chapter 16:   Faceless appeals before commissioner
Chapter 17:   Powers of the commissioner
Chapter 18:   Appeals to the income tax appellate tribunal
Chapter 19:   Composition of the tribunal 
Chapter 20:   Orders against which Appeal may be filed by the assessee to the tribunal 
Chapter 21:   Orders against which appeals may be filed by the principal commissioner or commissioner
Chapter 22:   Time limit for filing appeal
Chapter 23:   Memorandum of cross objections
Chapter 24:   Condonation of delay of time limit 
Chapter 25:   Form of appeal & requisite fee 
Chapter 26:   Orders of appellate tribunal  
Chapter 27:   Power for rectification of mistake apparent on record
Chapter 28:   Miscellaneous Application before appellate tribunal
Chapter 29:   Grant of stay by tribunal stay applications
Chapter 30:   Powers and functions of the appellate tribunal 
Chapter 31:   Powers of the appellate tribunal
Chapter 32:   Grounds of appeal before tribunal
Chapter 33:   Power of tribunal to admit additional grounds of appeal
Chapter 34:   Additional evidence before ITAI
Chapter 35:   Submission of paper book before tribunal 
Chapter 36:   Departmental representative
Chapter 37:   Effective representation by assessee before  the appellate authorities
Chapter 38:   Faceless proceedings before the income tax appellate tribunal (ITAT) in a jurisdiction less
                          manner 
Chapter 39:   Appeals to high court
Chapter 40:   Who can file appeal to the high court 
Chapter 41:   Appealable orders
Chapter 42:   Power of high court to condone delay in filing of appeals 
Chapter 43:   Substantial question of law
Chapter 44:   Specimen draft of question of law 
Chapter 45:   Writ petition
Chapter 46:   Appeal to the supreme court
Chapter 47:   Power of revision of orders by supreme court or high court in review petition  
Chapter 48:   Law relating to seeking of adjournments
Chapter 49:   Special provision for avoiding repetitive appeals 
Chapter 50:   Filing of appeals or application for reference by income tax authority
Chapter 51:   Authorised representative
Chapter 52:   Judicial precedents in tax proceedings
Chapter 53:   Concepts of Principles of natural justice
Chapter 54:   Principles of  cross-examination in income tax proceedings
Chapter 55:   Condoning delay in filing appeal
Chapter 56:   Admissibility of circumstantial evidence in income tax proceedings
Chapter 57:   CBDT'S (Board) important instructions / circulars
Chapter 58:   Specimen draft of appeal
Chapter 59:   Meaning of important terms 
Chapter 60:    Important forms
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Author Details
Ram Dutt Sharma
got his post-graduation (M.Sc.) from M.D. university, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and presently working as Income Tax Officer in Faridabad. He worked at various stations of North-West Region of Income Tax Department. He has wide experience of all wings of Income Tax Department such as assessment unit, Special Range, TDS Wing, Investigation Wing, intelligence and Criminal Investigation etc. He has been contributing articles and addressing  on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations. He is the author of number of BOOKS on direct taxes, namely Computation of income from salary under income tax law with tax planning, Computation of income from house property, Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law, Taxation of Non-Resident Indians under income-tax law etc. which have been highly appreciated by the readers.
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