"Appeals" Under Income Tax Act. 1961.


"Appeals" Under Income Tax Act. 1961.

1.      ‘Right To Appeal’ Is A Statutory Right Under Income Tax Act.
1A.      Parties to an Appeal
1B.      Various Appellate Authorities under Income Tax Act
1C.      Appealable Order Before Commissioner (Appeals) [Section 246A]
1D.      Appeal By Person Denying Liability To Deduct Tax In Certain Cases [Section 248]
1E.        Form Of Appeal, Fee And Time Limit [Section 249]
1F.       Pre-requisites for appeal
1G.      Procedure in appeal [Section 250]
2.      Powers of Commissioner (Appeals) [Section 251)
3.      Appeal to Appellate Tribunal
4.      Constitution of Tribunal (Section 252)
5.     Appealable Orders [Section 253]
6.      Form, Fee And Time Limit Of Appeal [Section 253 (6)]
7.      Orders Of The Appellate Tribunal [Section 254]
8.      Procedure in Appeal [Section 255]
9.      Appeal to National Tax Tribunal (NIT) w.e.f. 6-1-2006
A1.      Establishment of National Tax Tribunal [Section 3]
A2.      Composition of National Tax Tribunal [Section 4]
A3.      Constitution and Jurisdiction of Benches [Section 5]
A4.      Qualification of Chairperson and Members [Section 6]
A5.      Appointment of Chairperson and Members [Section 7]
A7.      Resignation of Chairperson and other Members [Section 9]
A8.      Removal and Suspension of Chairperson and Other Members [Section 11]
A9.      Officers and Employees of National Tax Tribunal [Section 12]
A10. Appearance before National Tax Tribunal
A11. Member to act as Chairperson or to discharge his functions in certain circumstances
A12. Who can file an Appeal ? [Section 15(2)]
A13. Time limit for filing Appeal [Section 15(2)(a)]
A14. Form and Fees of Appeal [Section 15(2)(b)&(c)]
A15. Formulation of ‘Question of Law’ [Section 15(3)]
A16. Deposit of Tax before Filing Appeal [Section 15(4)]
A17. Procedure and Powers of National Tax Tribunal [Section 16]
A18. Finality of Orders of National Tax Tribunal [Section 17]
A19. Decision by Majority [Section 18]
A20. Special Bench [Section 19]
A21. Interim Order [Section 20)
A22. Power to Punish for Contempt [Section 21]
A23. Order of National Tax Tribunal [Section 22)
A24. Transfer of Pending Cases from High Court [Section 23]
A25.    Appeal to Supreme Court [Section 24]
10.    Direct appeal to High Court from 1-10-98 onwards [Section 260A]
11.    Appeal to Supreme Court after 1-10-98 [Section 261]