Tax Book 2023

Appeals and Revisions Chapter- 18

Section Rule

Topic covered

(Part - I for CAF- 6 & ICMAP students)

PART – I

127

76 to

76O

Appeal to the Commissioner Inland Revenue (Appeals)

128 Procedure in appeal

129 Decision in appeal

130 Appellate Tribunal

131 77 Appeal to the Appellate Tribunal

132 Disposal of appeals by the Appellate Tribunal

133 78 Reference to High Court

134A 231C Alternative Dispute Resolution

136 Burden of proof

223 Appearance by authorized representative

Part - II (For CA Mod F and ICMAP Students)

173 Liability and obligations of representatives

MCQ’s with solutions

ICMAP & CA Mod C past papers theoretical questions

PART – I (For CAF- 6 and ICMAP students)

1. Appeal to the Commissioner Inland Revenue (Appeals) [Section 127]

Who can file an appeal?

Any person dissatisfied with the order passed by the authorities specified in the ITO, 2001 may file an

appeal before the appellate authorities.

No appeal shall be made by a taxpayer against the assessment order unless the taxpayer has paid

tax due with the return.

1.1 Conditions to be fulfilled for filing an appeal

An appeal 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;

(d) The Board may prescribe mechanism for electronic filing of the appeals.

(e) be accompanied by the fee

(a) in the case of an appeal against an assessment –

(i) where the appellant is a company, Rs. 5,000; or

(ii) where the appellant is not a company, Rs. 2,5 00 ; and

18 Appeals & Revisions

Chapter