Tax Book 2023

Appeals and Revisions Chapter- 18

(5) The High Court upon hearing a reference shall decide the question of law raised by the

reference and pass judgment thereon specifying the grounds on which such judgment is based

and the Appellate Tribunal Inland Revenue order shall stand modified accordingly. The Court

shall send a copy of the judgment under the seal of the Court to the Appellate Tribunal Inland

Revenue.

(6) Even where a reference has been made to the High Court, the tax shall be payable in

accordance with the order of the Appellate Tribunal Inland Revenue:

As a result of High Court judgement if the amount of tax is refundable to the taxpayer, the High

Court may on application by the Commissioner Inland Revenue within 30 days of the receipt of

such judgment that he wants to prefer appeal to the Supreme Court may postpone the refund

until the disposal of appeal by the Supreme Court.

(7) An application to High Court by a person other than the Commissioner Inland Revenue shall

be accompanied by a fee of Rs.100.

(8) Where recovery of tax has been stayed by the High Court by an order, such order shall cease

to have effect on the expiration of a period of 6 months following the day on which it was made

unless the appeal is decided or such order is withdrawn by the High Court earlier.

PRESENT STATUS OF APPEALS:

Name of

Appellate

Authority

Authority

whose order

may be

appealed

against

Filing fee

Limitation

period for

filing appeal

Decision in

appeal

Limitation period

for decision Stay Power^

1. Commissioner
   Inland
   Revenue
   (Appeals)

CIR Rs. 5 ,000 for

companies

and

Rs.2,500 in

other cases

Within 30 days

from the date

of receipt of

Commissioner

Inland

Revenue order

(a) Direct

relief

(b) Specific

direction

Within 120 days

from the date of

filing of appeal or

such extended time

as deem fit by the

Commissioner

Inland

Revenue(Appeals)

 CIR(A) may stay

the recovery of

tax not exceeding

30 days in

aggregate.

 after affording

opportunity of

being heard to

the

Commissioner

against whose

order appeal has

been made, may

stay the

recovery of such

tax for a further

period of thirty

days, provided

that the order on

appeal shall

passed within

the said period

of thirty days.

2. Appellate
   Tribunal Inland
   Revenue
   (ATIR)

CIR (Appeals) Rs. 5 ,000 in

case of

company

and Rs.

2,5 00 in

cases other

than

company,

but not

required

from the

income tax

department

Within 60 days

from the date

of receipt of

Commissioner

Inland

Revenue

(Appeals)

order

(a) Direct

relief

(b) Specific

direction

(c) Set aside

Within 6 months

from the date of its

filing

ATIR may stay the

recovery of tax not

exceeding 180 days

in aggregate.

3. High Court
   (HC)

ATIR Rs.100 but

not required

from the

Within 90 days

from the date

of receipt of

(a) Direct

relief

HC on the expiry of

6 months following

the day on which it