Appeals Before Appellate Authorities Under The Income Tax Act, 1961

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Vaish Associates Advocates

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Established in 1971, Vaish Associates, Advocates is one of the best-known full-service law firms in India. Since its inception, it continues to serve a diverse clientele, including domestic and overseas corporations, multinational companies and individuals. Presently, the Firm has its operations in Delhi, Mumbai and Bengaluru.
Appeal can be filed before the CIT(A) against orders referred in section 246A of the Act, which covers substantial orders passed under the Act, such as:
India Tax

Appeal before the Commissioner of Income Tax (Appeals) - Section 246A

Appealable orders u/s 246A

Appeal can be filed before the CIT(A) against orders referred in section 246A of the Act, which covers substantial orders passed under the Act, such as:

  • Intimation/Assessment: u/s 143(1)/(1B), u/s 143(3), u/s 163
  • Rectification: u/ s154
  • Reassessment: u/s 147
  • TDS/TCS: u/s 200A(1), u/s 206CB(1), u/s 201; u/s 206C(6A)
  • Search/Seizure: u/s 153A
  • Penalty: u/s 221; u/s271,u/s 271A, u/s 271AAA, u/s 271AAB, u/s 271F, u/s 271FB, u/s 272AA or u/s 272BB; u/s 275(1A), u/s 271B or u/s 271BB; u/s 271C, u/s 271CA, u/s 271D or u/s 271E, u/s 272A, u/s 272AA; under Chapter XXI

Non -Appealable orders before the CIT(A)

  • Order passed u/s 144C pursuant to DRP directions
  • Revisionary order passed by CIT u/s 263
  • Order revoking registration u/s 12A passed by DIT(E) u/s 12AA(3)
  • Order disposing legal objections u/s 147

Appealable orders u/s 248

  • With respect to the payment to non-residents, an assessee can dispute its obligation to deduct tax at source through an application under section 195(2) of the Act.
  • A separate appeal against such order passed by the AO under section 195(2) can be challenged before CIT(A) under section 248 of the Act.

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