hierarchy of income tax department

This query is : Resolved 

06 April 2017 guys, can anyone tell me... What is CIT(appeals)

09 April 2017 CIT (Appeals) means COMMISSIONER OF INCOME-TAX (APPEALS)
The Commissioner of Income-tax (Appeals) is the first appellate authority. Section 246A
specifies the orders against which an appeal can be filed before the Commissioner of
Income-tax (Appeals). The list of major orders against which an appeal can be preferred
before the Commissioner of Income-tax (Appeals) is given below:
 Order passed against the taxpayer in a case where the taxpayer denies the liability
to be assessed under Income Tax Act.
 Intimation issued under section 143(1)/ (1B)where adjustments have beenmade
inincome offered to tax in the return of income.
 Intimation issued under section 200A(1) where adjustments are made inthe filed
statement.
 Assessment order passed under section 143(3) except in case of an order passed in
pursuance of directions of the Dispute Resolution Panel
 Anassessment order passed under section 144.
 Order of Assessment, Re-assessment or Re-computation passed after reopening
the assessment under section 147except an order passed in pursuance of directions
of the Dispute Resolution Panel
 An order referred to insection 150.
 An order of assessment or reassessmentpassed under section 153A or under
section 158BC in case of search/seizure.
 Assessment or reassessment order passed under section 92CD(3).
 Rectification order passed under section 154 or under section 155.
 Order passed under section 163 treating the taxpayer as agent of non-resident.
 Order passed under section 170(2)/(3) assessing the successor of the business in
respect of income earned by the predecessor.
 Order passed under section 171 recording the finding about partition of a Hindu
Undivided Family.
 Order passed by Joint Commissioner under section 115VP(3) refusing approval to
opt for tonnage-tax scheme to qualifying shipping companies.
 Order passed under section 201(1)/206C(6A) deeming person responsible for
deduction of tax at source as assessee-in-default due to failure to deduct tax at
[As amended by Finance Act, 2016]
source or to collect tax at source or to pay the same to the credit of the
Government.
 Order determining refund passed under section 237.
 Order imposing penalty under section(s)
221/271/271A/271AAA/271F/271FB/272A/272AA/272B/272BB/275(1A)/158B
FA(2)/271B/271BB/271C/271CA/271D/271E/271AAB.
 Order imposing a penalty under Chapter XXI.



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries