Appeals Chapter- 10
Section Topic covered
For CA Mod F Students
45A Powers of Board and Commissioner to call for records
45B Appeals
46 Appeals to Appellate Tribunal
47 Reference to High Court
47A Alternative dispute resolution
MCQ’s with solutions(For CA MOD F students)
Powers of Board and Commissioner Inland Revenue (CIR) to call for records (U/s 45A)
- The Board may, by itself or otherwise, call for and examine the record of any departmental
proceedings under this Act or rules to satisfy himself as to the legality and propriety of decision or
order passed by the Officer of Inland Revenue, It may pass such order as it may think fit.
Further any order shall not be passed which impose or enhance any penalty or fine resulting in the
greater amount than the originally levied unless give an opportunity of showing cause or of being
heard to the affected person.
- Proceedings shall not be initiated if an appeal u/s 45B or 46 is pending.
- No order shall be made after the expiry of 5 years from the date of original decision or order of sub-
ordinate officer. - The CIR may call for and examine the record of any departmental proceedings to satisfy him-self as
to the legality and propriety of decision or order passed by the Officer of Inland Revenue (OIR). It may
pass such order as it may think fit.
Appeals (U/s 45B)
- Any person other than the sales tax department aggrieved by the decision or order passed u/s 10, 11,
25, 36 and 66 by an OIR may within 30 days of the date of receipt of such decision or order prefer
appeal to the CIR (Appeals).
Provided that an appeal preferred after the expiry of 30 days may be admitted by the CIR
(Appeals) if he is satisfied that the appellant has sufficient cause for not preferring the appeal within
the specified period.
An appeal under shall–
(a) be in the prescribed form;
(b) be verified in the prescribed manner;
(c) state precisely the grounds upon which the appeal is made;
10 APPEALS^
Chapter