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Law and Procedure of Filing of Appeals (As Amended by Finance Act, 2018)

Law and Procedure of Filing of Appeals (As Amended by Finance Act, 2018)

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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-Tax (Appeals)
Chapter 3:    Appeal to the Income-Tax Appellate Tribunal
Chapter 4:    Appeal to the High Court
Chapter 5:    Writ Petition
Chapter 6:    Appeal to the Supreme Court
Chapter 7:    Income Tax Settlement Commission
Chapter 8:    Judicial Precedents in Tax Proceedings
Chapter 9:    Concept of Principle of Natural Justice
Chapter 10:    Special Provision for Avoiding Repetitive Appeals
Chapter 11:    Filing of Appeal or Application for Reference by Income Tax Authorities
Chapter 12:    Authorized Representative
Chapter 13:    Board's Important Instructions/Circulars
Chapter 14:    Specimen Draft of Appeal
Chapter 15:    Meaning of Important Terms
Chapter 16:    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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