| Chapter | Content | Page |
| 1 | Introduction | 1 |
| 2 | Appealable Orders before Joint Commissioner (Appeals) [Section 246] |
21 |
| 3 | e–Appeals Scheme, 2023 [Section 246 (5)] | 25 |
| 4 | Appealable Orders before Commissioner (Appeals) [Section 246A] |
60 |
| 5 | Appeal by Partner [Section 247] | 66 |
| 6 | Appeal by a Person Denying Liability to Deduct Tax in Certain Cases [Section 248] |
68 |
| 7 | Form and Appeal Fee in Case of Filing an Appeal before the Commissioner (Appeals) or the Joint Commissioner (Appeals) [Section 249(1)] |
77 |
| 8 | Time-Limit for Filing Appeal before Joint Commissioner (Appeals) / Commissioner (Appeals) [Section 249(2)] |
88 |
| 9 | Condonation of Delay [Section 249(3)] | 94 |
| 10 | Payment of Admitted Tax Due before Filing an Appeal before the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Section 249(4)] |
120 |
| 11 | Fixation of Date and Place of Hearing [Section 250(1)] |
131 |
| 12 | Right to be Heard [Section 250(2)] | 132 |
| 13 | Power to Adjourn the Hearing from Time to Time [Section 250(3)] |
136 |
| 14 | Power of the Joint Commissioner (Appeals) or the Commissioner (Appeals) to Make Further Inquiry [Section 250(4)] |
139 |
| 15 | Power to allow Additional Grounds of Appeal during hearing [Section 250(5)] |
143 |
| 16 | Disposing of Appeal in Writing [Section 250(6)] | 146 |
| 17 | Tentative time-limit to dispose of the Appeal by Joint Commissioner (Appeals) or Commissioner (Appeals) [Section 250(6A)] |
152 |
| 18 | Faceless Appeal Scheme, 2021 [Section 250(6B) to (6D)] | 155 |
| 19 | Communication of Order Passed by the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Section 250(7)] |
189 |
| 20 | Powers of the Commissioner (Appeals) [Section 251(1)] |
190 |
| 21 | Powers of the Joint Commissioner (Appeals) [Section 251(1A)] |
216 |
| 22 | Reasonable Opportunity of Showing cause against Enhancement or Reduction by the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Section 251(2)]. |
218 |
| 23 | Statement of Facts & Grounds of Appeal before Commissioner (Appeals) or Joint Commissioner (Appeals) |
225 |
| 24 | Alternative Plea/Ground | 235 |
| 25 | Production of Additional Evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals) Additional evidence [Rule 46A] |
238 |
| 26 | Appeals to the Income-Tax Appellate Tribunal [Section 252] |
280 |
| 27 | Composition of the Appellate Tribunal [Section 252] | 297 |
| 28 | Orders Against which Appeal may be Filed by the Assessee to the Appellate Tribunal [Section 253(1)] |
314 |
| 29 | Orders Against which Appeal may be Filed by the Principal Commissioner or Commissioner [Section 253(2)] |
310 |
| 30 | Time Limit for Filing Appeal before the Tribunal [Section 253(3)] |
315 |
| 31 | Memorandum of Cross-Objections [Section 253(4)] | 320 |
| 32 | Condonation of Delay in Filing of Appeal or Memorandum of Cross-Objections before the Tribunal [Section 253(5)] |
329 |
| 33 | Form of Appeal & Requisite Fee [Section 253(6)] | 340 |
| 34 | Application for Stay of Demand before Appellate Tribunal [Section 253(7)]. |
346 |
| 35 | Powers of Central Government to make a Scheme for the Purposes of Appeal to the Appellate Tribunal [Section 253(8), (9) & (10)] |
348 |
| 36 | Orders of Appellate Tribunal [Section 254(1)] | 349 |
| 37 | Power for Rectification of Mistake Apparent on Record [Section 254(2)] |
358 |
| 38 | Miscellaneous Application before Appellate Tribunal [Section 254(2)] |
380 |
| 39 | Appellate Tribunal has no Power to Enhance the Assessment |
390 |
| 40 | Tentative Time-Limit of Dispose of Appeal by the Tribunal [Section 254(2A)] |
400 |
| 41 | Grant of Stay by Tribunal in any Proceedings [First proviso to Section 254(2A)] |
404 |
| 42 | Power of Appellate Tribunal to Grant Stay of Outstanding Demand [Section 254(2A)] |
408 |
| 43 | Awarding Cost of any Appeal by the Appellate Tribunal [Section 254(2B)] |
409 |
| 44 | Communication of Order Passed by the Appellate Tribunal [Section 254(3)] |
419 |
| 45 | Order Passed by the Appellate Tribunal shall be Final [Section 254(4)] |
422 |
| 46 | Powers and Functions of the Appellate Tribunal [Section 255(1)] |
424 |
| 47 | Divisional Bench of Appellate Tribunal [Section 255(2)] |
427 |
| 48 | Authority of the President of the Appellate Tribunal to Constitute a Special Bench [Section 255(3)] |
428 |
| 49 | Third Member Bench of the Appellate Tribunal [Section 255(4)] |
432 |
| 50 | Appellate Tribunal has Powers to Regulate its own Procedure [Section 255(5)] |
442 |
| 51 | Powers of the Appellate Tribunal [Section 255(6)] | 444 |
| 52 | Faceless Proceedings before the Income-Tax Appellate Tribunal in a Jurisdictionless Manner [Section 255(7), (8) & (9)] |
454 |
| 53 | Drafting of Grounds of Appeal – before Appellate Tribunal |
456 |
| 54 | Power of Appellate Tribunal to Admit Additional Grounds of Appeal [Rule 11] |
460 |
| 55 | Submission of Paper Book before Appellate Tribunal [Rule 18] |
470 |
| 56 | Production of Additional Evidence before the Appellate Tribunal [Rule 29 & 31]. |
475 |
| 57 | Withdrawal of Appeal | 482 |
| 58 | Departmental Representative | 485 |
| 59 | Effective Representation by Assessee before the Appellate Authorities |
491 |
| 60 | Statement of Case to the High Court [Section 256]. | 495 |
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APPEALS-FOR DIRECT TAX-ITAT-HIGHCOURT-SUPREMENTCOURT-BEFORE JOINT COMMISSIONER (APPEALS) Commissioner (appeals) under Direct tax -As Amended by Finance (No.2) Act 2024 by Ram Dutt Shrma
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