Preface
The fundamental principle of rule of law is that justice must be rendered to one and all. The Income Tax Law also is not an exception. During income-tax proceedings whenever a person feels aggrieved by any order of an income-tax authority, he has a right to avail of any of the remedial mechanisms available to him in that regard under the Income Tax Act. The Income Tax Act provides several remedial measures that can be resorted to by the assessee. The most common and frequently used remedy is the assessee's right to appeal. There are four appeal stages under the Income Tax Act. The first is of appeal before the Commissioner (Appeals), the second is of appeal before a Bench of the Income Tax Appellate Tribunal, the third is of appeal against the Tribunal's order which is currently being heard by the High Court. High Courts are also vested with writ jurisdiction which, where invoked and admitted, becomes a potent redressal mechanism with more often than not welcome results. The final stage of appeal is the one which may be filed before the Supreme Court.
Out of these four, the first two stages of appeals i.e. Appeal before CIT(A) and Appeal before ITAT are more important, for being used in large number of cases. We have, therefore, confined the subject matter of the present book to only these two stages of appeals which are invokable by all Income Tax Practitioners. The scheme of presentation of the subject matter is as under --
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Part I : About Appeals Generally |
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Part II : Appeal to CIT (Appeals) |
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Section A : Appealable Orders and Appeal Maintainability |
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Section B : Law and Procedure as to Filing and Hearing of Appeal |
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Section C : Powers and Duties of Commissioner (Appeals) |
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Section D : Planning and Executing Filing of Appeal |
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Part III : Appeal to ITAT |
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Section A : ITAT as the Second Appellate Authority |
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Section B : Maintainability or Otherwise of Appeal Before Tribunal |
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Section C : Procedure for Filing of Appeal Before Tribunal and Limitation Regarding Filing |
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Section D : Hearing by Tribunal and Procedure Compliances Regarding |
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Section E : Powers Exercisable by Appellate Tribunal |
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Section F : Order by Appellate Tribunal |
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Section G : Rectification by Tribunal Under Section 254(2) |
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Section H : Constitution of Benches of Tribunal and Procedure Related Thereto |
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Section I : Drafting of Appeal Before Tribunal |
The book is enriched with a lot of appeals specific conveyancing solutions as required in day to day practice. Certain tips for drafting and contesting an appeal successfully have also been provided to make the book all the more useful. As the forms of appeal have recently been changed and proposed to be changed with a view to incorporating more of information in a systematic manner. The book incorporates the newly available forms as well.
The book is further updated in the wake of the statutory provisions post Finance Act, 2018. All important judicial pronouncements as available to us upto 31st July 2018 have been tried to be incorporated in the text of the book.
Free website support comprises Full Reports of all the decisions cited in the text of the book and also includes reproduction of the Circulars, Notifications, etc. referred to in this book.
We sincerely believe that this book will be useful not only to the harassed taxpayers but also to the professionals and tax administrators. Though we have tried to make it an error free and quality publication, however we shall remain grateful for any valuable and constructive suggestions from our esteemed readers towards improvement of any sort.
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JODHPUR |
Dr. AVADHESH OJHA |
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16 AUGUST, 2018 |
Dr. (CA.) NISHA BHANDARI |