Law And Procedure For Filing Of Appeals

by Ram Dutt Sharma

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Taxpayers, particularly small taxpayers, are still not very well aware of the course of action available to them in case they do not agree with the decisions of the Income Tax Authorities. This book is our endeavour to educate the taxpayers about the appellate proceedings under the Income Tax Law.

When a taxpayer is adversely affected by orders as passed by the Assessing Officer, he can file an appeal. The book lists out the Forms in which Appeals can be filed, how to fill the same, who will sign the Form, authority with whom appeals should be filed, language to be used in the Forms and fees to be paid, etc.

In this book, an attempt to overcome the need of Department as well as professionals who want to equip themselves by making the book look easy. This book provides the necessary guidance in the area of how to file appeal at the levels of first, second, third and fourth appeals in direct taxes. It also describes the procedural aspects of appeal, also includes all the relevant amendments made by the Finance Act, 2022 and Notifications, Circulars, Instructions and other departmental release as on date. References to the latest and landmark judgements have been provided with relevant paragraphs. Reproduction of relevant section, Rules for ready reference of readers has also been made at the relevant places.

About the Author

Ram Dutt Sharma

Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and retired as Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.

He is recipient of first-ever Finance Minister's Award 2017, the Income Tax Departments highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon'ble Union Finance Minister, Shri ArunJaitley conferred this Finance Ministers Award for Excellence for his meritorious services at VigyanBhawan, New Delhi on 24.07.2017.

Awarded by Hon'ble Member (Revenue& TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter Miscellaneous Orders in Let Us Share A compilation of Best Practices & Orders Vol. VIII released on 31stOctober, 2016.

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