CBDT Initiative - Booklet on Appellate Procedures
TAXPAYERS, particularly small taxpayers, are still not very well aware of the course of action available to them in case they do not agree with the decisions of the Income Tax Authorities. The book is the first endeavour of the Income Tax Department to educate the taxpayers about the appellate proceedings under the Income Tax Act.
Right to appeal under the Income Tax Law is a creation of statute and is not an inherent right. Appeal can be filed only against orders listed in the Income Tax Act. Income Tax liability is determined at the level of Assessing Officer. When a taxpayer is adversely affected by orders as passed by the Assessing Officer, he can file an appeal before the Commissioner of Income Tax (Appeals) having jurisdiction over the tax payer. Income Tax Appellate Tribunal is the second appellate channel available for the taxpayers. On substantial questions of law, further appeal can be filed before the High Court and Special Leave Petition can be filed before the Supreme Court.
This booklet has been brought out for the first time under the Tax Payers Information Series. It is an attempt to educate the taxpayers about the provision and procedures relating to Filing the Appeals. The booklet lists out the Forms in which Appeals can be filed, how to fill the same, who will sign the Form, authority with whom appeals should be filed, language to be used in the Forms and fees to be paid etc.
The book is authored by Rajat Bansal, CIT-III, Baroda.