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Law & Procedure of Filing of Appeals

1,456.35

Book Details
Title Law & Procedure of Filing of Appeals
ISBN 9789356039520
Edition 6th,  2024
Pages 1028
Authors Ram Dutt Sharma
Publisher Commercial Law Publishers

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HSN/SAC Code49011010
SKU: TG-CO-LPOFOAP Categories: , , ,

Description

Get the 6th Edition (2024) of ‘Law & Procedure of Filing of Appeals‘ by Ram Dutt Sharma, a comprehensive guide with 1028 pages. ISBN: 9789356039520. Available now with a flat 27% discount and free shipping for a limited period. Published by Commercial Law Publishers, this essential legal resource is a must-have for professionals and students alike.

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

Additional information

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Commercial

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