Assessment & Appeal

Assessment & Appeal


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Assessment & Appeal

At times it may happen that the taxpayer is aggrieved by an order of the Assessing Officer. In such a case he can file an appeal against the order of the Assessing Officer before the Commissioner of Income-tax (Appeals).

The Commissioner of Income-tax (Appeals) is the first appellate authority. Section 246A specifies the orders against which an appeal can be filed before the Commissioner of Income-tax (Appeals). The list of major orders against which an appeal can be preferred before the Commissioner of Income-tax (Appeals) is given below:

  • Order passed against the taxpayer in a case where the taxpayer denies the liability to be assessed under Income Tax Act.
  • Intimation issued under section 143(1)/ (1B) where adjustments have been made in income offered to tax in the return of income.
  • Intimation issued under section 200A(1) where adjustments are made in the filed statement.
  • Assessment order passed under section 143(3) except in case of an order passed in pursuance of directions of the Dispute Resolution Panel
  • An assessment order passed under section 144.
  • Order of Assessment, Re-assessment or Re-computation passed after reopening the assessment under section 147except an order passed in pursuance of directions of the Dispute Resolution Panel
  • An order referred to in section 150
  • An order of assessment or reassessment passed under section 153A or under section 158BC in case of search/seizure.
  • Order made under section 92CD(3).
  • Rectification order passed under section 154 or under section 155.
  • Order passed under section 163 treating the taxpayer as agent of non-resident.
  • Order passed under section 170(2)/(3) assessing the successor of the business in respect of income earned by the predecessor.
  • Order passed under section 171 recording the finding about partition of a Hindu Undivided Family.
  • Order passed by Joint Commissioner under section 115VP(3) refusing approval to opt for tonnage-tax scheme to qualifying shipping companies.
  • Order passed under section 201(1)/206C(6A) deeming person responsible for deduction of tax at source as assessee-in-default due to failure to deduct tax at source or to collect tax at source or to pay the same to the credit of the Government.
  • Order determining refund passed under section 237.
  • Order imposing penalty

An appeal should be presented within 30 days of the date of service of notice of demand relating to the assessment or penalty. Would you require support from our professional team to help you file your TDS returns? Get in touch with our expert for more details.

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