CBDT clarifies that orders under section 201 of Income Tax Act ...

Income Tax Section 201 Orders Must Follow e-Appeals Process Despite Being Connected to Section 133A Survey Actions

February 2, 2025

Circulars Income Tax

CBDT clarifies that orders under section 201 of Income Tax Act are not exempt from e-Appeals Scheme 2023, even when made pursuant to section 133A actions. These orders shall not be treated as assessment orders falling under exceptions specified in Board's order dated 16.06.2023. Joint Commissioner (Appeals) retains jurisdiction over appeals against such orders under the e-Appeals framework. This interpretation ensures consistent digital processing of section 201 appeals through the e-Appeals mechanism, streamlining the appellate procedure for tax deduction-related disputes.

View Source

← Previous Next →

CBDT clarifies that orders under section 201 of Income Tax Act ...

Income Tax Section 201 Orders Must Follow e-Appeals Process Despite Being Connected to Section 133A Survey Actions

February 2, 2025

Circulars Income Tax

You may also like:

Income surrendered in survey action - undisclosed professional income - In fact, no such income has been found during the survey action. However, the assessee to keep...

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...

Non following Procedure laid down u/s 144C - Action of the AO/NeAC not proposing all the variation in the Draft Assessment Order - The Tribunal agrees with the...

Excess stock found during survey in assessee's business premises led to surrendered income. Assessing Officer accepted return figures but applied higher tax rate u/s...

Additional income offered on account of excess stock during the course of survey - business income of the assessee OR income from other sources liable to be taxed at a...

Condonation of delay of 10 years in filing the present appeal. - despite the cause of action having arisen after passing of the impugned order by learned CIT(A) and...

The central issue revolves around the maintainability of a single appeal filed by the Revenue against multiple Bills of Entry. As per Rule 6(A) of the CESTAT Procedure...

Penalty u/s 271(1)(c) - income declared duty survey - voluntary delcaration or not - it is not a case wherein a disclosure was voluntarily made, indeed the assessee...

Maintainability of appeal against Scrutiny assessment u/s 143(3) or intimation u/s 143(1) - Cause of action - The ITAT notes that the assessment under section 143(3)...

The assessee offered additional income under the head 'Income from other sources' during the course of survey proceedings. The Assessing Officer treated it as income...

Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

CIT(Appeals) dismissed assessee's appeal for non-prosecution despite assessee being afforded multiple opportunities to participate. However, CIT(Appeals) failed to...

Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal...

Order for cancellation of registration passed without providing opportunity of hearing or assigning reasons violates principles of natural justice. Coordinate Bench...

Notification dated 29.05.2015 issued by Central Government under MSMED Act mandates Banks/NBFCs to follow restructuring process for MSMEs without application. RBI...

Quick Updates: