Description
Taxmann Publications Your Appeal Before Commissioner (Appeals) by Sanjeeva Narayan and Bhavesh Jindal
This book is a comprehensive guide to the appellate process before the Commissioner (Appeals). It provides the following:
Detailed analysis of the law relating to the procedure
The underlying procedures & compliances
Related legal jurisprudence
Analysis of the Faceless Appeals Scheme along with the anticipated challenges and precautions
This book would be helpful to tax practitioners, assessees, Income-tax Department, and academicians.
The Present Publication is the latest 2022 Edition, authored by CA Sanjeeva Narayan & CA Bhavesh Jindal. It is amended by the Finance Act, 2022 & incorporates the following noteworthy features:
[Discussion on Legal Provisions & Practical Aspects] before the Commissioner (Appeals), including the following:
Pre-filing analysis
Filing process
Drafting of appeals
Powers of the Commissioner (Appeals)
Judicial views on various issues
[Faceless Appeals Scheme] has also been discussed, along with the likely issues that may arise in the near future
[Legal Juriprudence] This book also discusses the legal principles/doctrines which are relevant in the first appellate process or applicable to proceedings under the Income-tax Act
[Specimens] covering various scenarios, procedures and situations that are usually encountered, such as:
Process of filing
Adjudication and disposal of appeals
Submission issues
The detailed coverage of the book is as follows:
Appeal, Meaning, Concept and Scope
Law governing the Right to Appeal
The Appellate process under the Income-tax Act
Institution of Commissioner (Appeals)
Right to Appeal
Appealable Orders before the Commissioner (Appeals)
Appeal by person denying liability to deduct tax ]Section 248 as applicable w.e.f. 01.06.2007]
Procedure for Filing of Appeal
Statement of Facts (SOF) and Grounds of Appeals (GOA)
Fees for Filing of Appeals before Commissioner (Appeals) [Section 249(1)]
Limitation Period for Filing Appeal [Section 249(2) and Section 249(3)]
Payment of Admitted Tax before Filing of Appeals [Section 249(4)]
Procedure in Appeal before Commissioner (Appeals) [Section 250 Sub-sections (1), (2) and (3)]
Power of Commissioner (Appeals) to make further Enquiries [Sub-section (4) of Section 250]
Addition Ground/Fresh Claim before Commissioner (Appeals) [Section 250(5)]
Admission of Additional Evidence [Rule 46A of the Income-tax Rules, 1962]
Modality of Passing Order by the Commission (Appeals) and Communication of the Orders Passed [Section 250(6) and (7) respectively]
Advisory Limitation for Disposal of Appeals [Section 250(6A)]
Faceless Appeals [Sub-section (6B), (6C) and (6D) inserted by the Finance Act, 2020 w.e.f. 01-04.2020]
Powers of the Commission (Appeals) [Section 251]
Legal Principles relevant in Appellate Proceedings
Appeals against Agreed Additions
Appellate Provisions – Power to Withdraw
Stay of Disputed Demand
Special Provisions for Avoiding Repetitive Appeals [Chapter – XIV-A]