Maintainability of the appeal - undeniably the order under ...

Appeal on Income Tax Act Section 271FA Order Must Be Challenged at ITAT, Not Lower Authorities.

February 3, 2015

Case Laws Income Tax AT

Maintainability of the appeal - undeniably the order under section 271FA of the Act was passed by the Director of Income-tax who is equivalent in rank with the ld. CIT(A) - The only forum where this order of the Director of Income-tax can be challenged is the ITAT which is higher in rank to the Director of Incometax. - AT

View Source

← Previous Next →

Maintainability of the appeal - undeniably the order under ...

Appeal on Income Tax Act Section 271FA Order Must Be Challenged at ITAT, Not Lower Authorities.

February 3, 2015

Case Laws Income Tax AT

You may also like:

Control of income-tax authorities - U/s 118 of IT ACT 1961 - Specifies the income-tax authority or authorities as subordinate to such other income-tax authority or...

Section 253 of the Income Tax Act governs appeals to the Income Tax Appellate Tribunal (ITAT) against orders passed by tax authorities. The proposed amendment aims to...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

Circular No. 05/2024, issued by the Central Board of Direct Taxes (CBDT) under section 268A of the Income-tax Act, 1961, introduces measures to reduce litigation in...

The ITAT held that where the assessee entered into a unilateral Advance Pricing Agreement (APA) with the Central Board of Direct Taxes (CBDT) and complied with its...

Advance tax payment obligation does not apply when assessee claims agricultural land sale proceeds are exempt u/s 2(14). CIT(Appeals) should admit appeal for...

Validity of order of passed by the Revisional authority - The respondent authorities acting as quasi judiciary authority by invoking the power under statute are expected...

The provisions of the IBC 2016 would prevail over the Income Tax Act 1961. Income Tax authorities have limited jurisdiction to assess/determine the quantum of Income Tax...

Appeal before CIT(A) - Non deposit of admitted tax/advance tax as provided u/s 249(4) - Payment of tax is mandatory but the requirement of paying such tax before filing...

The key points are: Undisclosed income declared under the Income Declaration Scheme (IDS) 2016 does not change its character or nature merely due to non-payment of tax...

Penalty levied u/s 274 read with Section 270A - assessee computed tax on disallowed depreciation amount at maximum marginal rate and levied 200% penalty on payable tax -...

Delay of 1154 days in filing appeal before Commissioner of Income Tax (Appeals) was not condoned as reasons given, such as leaving income tax matters in hands of...

The summary highlights the key difference between the scope of total income under the Income Tax Act and the Black Money (Undisclosed Foreign Income and Assets) and...

Maintainability of appeal before CIT(A) - Taxes due on the returned income not paid by the assessee - If tax due on income returned is paid even after disposal of the...

The Income Tax Appellate Tribunal (ITAT) held that the assessee is entitled to the concessional tax rate of 10% on royalty income u/s 115BBF, as the assessee had...

Quick Updates: