Payment of appeal fees

Tax queries 2051 views 2 replies

Hi,

    I am preferring an appeal against an order passed by the Commissioner of Income Tax  u/2 263, before the ITAT. My question is that would be the appeal fees in this case, considering the scale of appeal fees are as under:

the case to which appeal relates.
Total Income as computed by Assessing Officer Fees
(i) Less than Rs.1 lakh Rs. 500
(ii) More than Rs. 1 lakh but less than Rs. 2 lakh Rs. 1,500
(iii) More than Rs. 2 lakh 1% of assessed
income, subject to maximum of Rs.10,000

Where the subject matter of appeal relates to any other
matter, fee of Rs 500/- is to be paid.

AS the Commissioner revises the order and does not assess the income again. in my opinion the fees that would be required to pay is Rs. 500.

 

KINDLY ADVICE VERY URGENT

Replies (2)

It may please be noted that order u/s 263 is passed by the jurisdictional CIT, not by CIT(A)

        Most of the revisionary orders are given effect to by assessing officers (ie. u/s143(3) r.w.s 263). That means total income is computed by assessing officer not by CIT. I am not sure whether there will be a case in which total income is computed by CIT.

         If appeal is to question the jurisdiction of CIT, then it is OK I think. Make sure before filing. 


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