Table of Contents
- (A) [Section 253(1)]- Orders against which Appeal
may be filed by the assessee:
- (B) [Section 253(2)]- Principal Commissioner or
Commissioner may also direct the A.O. to file an appeal :
- 1. Procedure for filing appeal to
Appellate Tribunal [Section 253(3), (3A) (4), (5) and (6)]
o
(1) [Section 253(3)]- Time limit for Filing Appeal:
o
(2) [Section 253(4)]- Filing of Cross Objections and Time
Limit:
o
(3) [Section 253(5)]- Condonation of delay of time limit:
o
(4) Prescribed forms and documents to accompany [Section
253(6) and Rule 47J:
§
Signing of
appeal [Rule 47]:
§
Fee
for filing appeal [Section 253(6)]:
o
(1) Application for Stay of Demand [Rule 35A(1) of Income
Tax Appellate Tribunal Rules, 1963]:
o
(3) [Section 254(7)]- Fee for Filing Application of Stay:
o
(4) Order of Stay [First proviso to section 254(2A)]:
o
(1) [Section 254(1)]- The Appellate Tribunal mar pass
such orders thereon as it thinks fit:
o
(2) [Section 254(2A)]- Order to be passed within 4 years
if possible:
o
(3)
[Section 254(2B)]- Cost of any Appeal:
o
(4) [Section 254(3)]- Tribunal to send the copy of the
order:
o
(5 [Section 254(4)]-Order passed by Appellate Tribunal
shall be final:
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