Tax Book 2023

Appeals and Revisions Chapter- 18

You are required to advise your client on the time by which the demand shown in the notice is payable, the
time by which the appellate authority may be approached and the mandatory payment required for filing
appeal. You are also required to advise on how the client could extend the date of payment of demand
shown in the notice.

Q.NO. 10 Autumn 2004 Briefly state the time limit for filing an Appeal/Reference before the following
forums?

(a) The Commissioner Inland Revenue of Income-tax (Appeals)

(b) Income tax Appellate Tribunal (ITAT)

(c) Reference to the High Court

Q.N.8 Autumn 2003 Briefly explain the requirements of payment of tax viz-a-viz filing an appeal before the
Commissioner Inland Revenue(Appeals)?

Q.9 Spring 2002 You have received a letter from Mr. Zubair Ansari who is seeking your advise regarding
The mode and procedure of filing an appeal under the ITO 1979. Please draft a suitable reply briefly
describing the appellate procedure and incorporate the following chart in your reply.

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

Q.NO. 2 March 1999 state remedies available to a taxpayer at different stages against the assessment
order.

Q.NO. 6 May 1997 write short note on Appellate authorities.

Q.NO. 6 April 1995 what are the appeal forums available to an aggrieved taxpayer.

Q.NO. 6 April 1995 what are the conditions to be fulfilled before filing of income tax appeals.