Appellant - Definition / Legal Terminology - Income Tax

As per Section 89 (1)(a) of Chapter IV (The Direct Tax Vivad se Vishwas Scheme, 2024) Finance (No. 2) Act, 2024. Appellant means (i) a person in whose case an appeal or a writ petition or special leave petition has been filed either by him or by the income-tax authority or by both, before an appellate forum and such appeal or petition is pending as on the specified date; or (ii) a person who has filed his objections before the Dispute Resolution Panel under section 144C of the Income-tax Act and the Dispute Resolution Panel has not issued any direction on or before the specified date; or (iii) a person in whose case the Dispute Resolution Panel has issued direction under sub-section (5) of section 144C of the Income-tax Act and the Assessing Officer has not completed the assessment under sub-section (13) of that section on or before the specified date; or (iv) a person who has filed an application for revision under section 264 of the Income-tax Act and such application is pending as on the specified date;