Commercial Law and procedure of Filing of Appeals By Ram Dutt Sharma May 2022


Before Commissioner of Income-tax (Appeals), Income Tax Appellate Tribunal, High Court. Supreme Court & Settlement Commission under Income Tax Law

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Commercial Law and procedure of Filing of Appeals By Ram Dutt

Commercial Law and procedure of Filing of Appeals By Ram Dutt


Taxpayers, particularly small taxpayers, are still not very well aware of the course of action available to twin in case they do not agree with the decisions of the Income’ Tax Authorities. ‘his book is our first Endeavour to educate the taxpayers about the appellate proceedings under the Income Tax Len-v. One Law Dictionary defines ‘appeal’ as a proceeding taken to rectify an erroneous decision of a court by submitting the question to a higher court or court of appeal. Right to appeal under the Income Tax Law is a creation of statute and is not an inherent right. Appeal can be filed only against orders listed in the Income Tax Act. Income Tax liability is determined at the level of Assessing Officer. When a taxpayer is adversely affected by orders as passed by the Assessing Officer, he can file an appeal before the Commissioner of Income Tax (Appeals) having jurisdiction over the taxpayer. Income Tax Appellate Tribunal is the second appellate channel available for the taxpayers. On substantial questions of law, further appeal can be filed before the High Court and Special Leave Petition can be filed before the Supreme Court. The book lists out the Forms in which Appeals can be filed, how to fill the same, who will sign the Form, authority with whOln appeals should be filed, language to be used in the Forms and fees to be paid etc

About the Author

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 presently working as Income Tax Officer in

Faridabad, He worked at various station of North-West Region of Income Tax Department. he has wide experience of a 11 wings of Income fax Department such as assessment unit, Special Range, 1DS Wing, investigation Wing, intelligence

and Criminal] Investigation etc. Ile has been contributing articles and addressing on topics relating to income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income

_ tax Department, Chartered Accountants, Advocates and various Trade Associations

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