Appeal under the Indian Income Tax Law

Appeal is a remedy for redressal of grievances before higher court or higher forum. It is a proceeding to rectify an erroneous decision of a court or judicial/quasi-judicial authority by submitting the question to a higher court or higher authority.

The Indian direct tax system provides the taxpayers a right to file appeals in respect of certain specified orders of Income Tax Department by providing a multi-layered appellate system. 

As part of assessment proceedings, Assessing Officers are responsible for drafting assessment order with their findings. Under the Income Tax Law, every Taxpayer has a right to file an appeal against the assessment order passed by the Assessing Officer. 

The Income-tax Act, 1961 provides for four appellate forums: 

 I. The Commissioner of Income-tax (Appeal) [CIT(A)]

 II. The Income-tax Appellate Tribunal (ITAT) 

III. The High Court; and 

 IV. The Supreme Court. 

The ITAT is the final fact-finding authority. The High Court and the Supreme Court deal with questions of law only.  

Disclaimer: The views / the analysis contained therein do not constitute a legal opinion and is not intended to be an advice. Readers of this document are advised to seek their own professional advice before taking any course of action or decision, based on this document.

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