Appeals and Revision

Chapters / List

1. Appeal to CIT(A) – Appealable orders before Commissioner - Section 246A

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2. Appealable orders before Joint Commissioner (Appeals) - Section 246

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3. Procedure for filing appeal  [Rules 45]

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4. Appeal by person denying liability to deduct tax in certain cases - Section 248

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5. Form of appeal and limitation - Section 249

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6. Procedure in appeal – Section 250

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7. National Faceless Appeal Scheme - E-Appeal

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8. Powers of the Commissioner (Appeals) - Section 251

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9. Appellate Tribunal - Section 252 & 252A

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10. Appeals to the Appellate Tribunal - Section 253

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11. Monetary Limits for Filing appeals by the Department [From 11.07.2024 to 14.03.2024 ]

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12. Monetary Limits for Filing appeals by the Department [ From 15.03.2024 ]

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13. Order of Appellate Tribunal - Section 254

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14. Procedure of Appellate Tribunal - Section 255

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15. Appeal to High Court - Section 260A

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16. Case before High Court to be heard by not less than two Judges - Section 260B

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17. Appeal to the Supreme Court - Section 261

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18. Hearing before Supreme Court - Section 262

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19. Filing of Appeal by Income-Tax Authority - Section 268A

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20. Revision of orders prejudicial to revenue - Section 263

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21. Revision of other orders - Section 264

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22. Faceless Revision & Effect of Orders

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23. Special Provisions for avoiding repetitive appeals - Section 158A

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24. Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court - Section 158AA

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25. Procedure where an identical question of law is pending before HC or SC - Section 158AB

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26. Special Provision for appeal by Department - Section 268A

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