Appeals - Income Tax Bill, 2025

Chapter: XVIII

APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS

Part: 1.
Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)
Clause 356	:	Appealable orders before Joint Commissioner (Appeals). Clause 356 of the Bill seeks to provide for appeals to Joint Commissioner (Appeals) against certain orders.....
Clause 357	:	Appealable orders before Commissioner (Appeals). Clause 357 of the Bill seeks to provide for appeals to Commissioner (Appeals) against certain orders.....
Clause 358	:	Form of appeal and limitation. Clause 358 of the Bill seeks to provide for form of appeal and limitation.....
Clause 359	:	Procedure in appeal. Clause 359 of the Bill seeks to provide for procedure in appeal.....
Clause 360	:	Powers of Joint Commissioner (Appeals) or Commissioner (Appeals). Clause 360 of the Bill deal with the powers of Joint Commissioner (Appeals) and the Commissioner (Appeals).....
Part: 2.
Appeals to Appellate Tribunal
Clause 361	:	Appellate Tribunal. Clause 361 of the Bill provides for constitution of Income tax Appellate Tribunal.....
Clause 362	:	Appeals to Appellate Tribunal. Clause 362 of the Bill seeks to provide for appeals to the Income tax Appellate Tribunal.....
Clause 363	:	Orders of Appellate Tribunal. Clause 363 of the Bill seeks to provide for the orders passed by the Income tax Appellate Tribunal.....
Clause 364	:	Procedure of Appellate Tribunal. Clause 364 of the Bill seeks to provide for the powers and functions of the Income tax Appellate Tribunal.....
Part: 3.
Appeals to High Court.
Clause 365	:	Appeal to High Court. Clause 365 of the Bill seeks to provide for appeals to the High Court.....
Clause 366	:	Case before High Court to be heard by not less than two Judges. Clause 366 of the Bill provide for appeals to the High Court to be heard by not less than two Judges.....
Part: 4.
Appeals to Supreme Court.
Clause 367	:	Appeal to Supreme Court. Clause 367 of the Bill seeks to provide for appeals to Supreme Court.....
Clause 368	:	Hearing before Supreme Court. Clause 368 of the Bill seeks to provide for hearing before the Supreme Court.....
Part: 5.
General
Clause 369	:	Tax to be paid irrespective of appeal, etc. Clause 369 of the Bill seeks to provide that tax to be paid irrespective of filing of appeal before High Court or Supreme Cou....
Clause 370	:	Execution for costs awarded by Supreme Court. Clause 370 of the Bill seeks to provide for execution for costs awarded by Supreme Court.....
Clause 371	:	Amendment of assessment on appeal. Clause 371 of the Bill provides for amendment of assessment on account of appeal in certain cases.....
Clause 372	:	Exclusion of time taken for copy. Clause 372 of the Bill seeks to provide for exclusion of time taken to obtain copy of the order.....
Clause 373	:	Filing of appeal or by income-tax authority. Clause 373 of the Bill seeks to provide for filing of appeals by income tax authority and empowers Board to issue instruction....
Clause 374	:	Interpretation of “High Court”. Clause 374 of the Bill provides for the definition of High Court for the purpose of filing of appeal under this Chapter.....