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TAXMANN’S YOUR APPEAL BEFORE COMMISSIONER (APPEALS) AS AMENDED BY FINANCE ACT 2022
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Taxmann’s Your Appeal Before Commissioner (Appeals) by Sanjeeva Narayan – 1st Edition April 2022.
Taxmann’s Your Appeal Before Commissioner (Appeals) by Sanjeeva Narayan – 1st Edition April 2022.
Description
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]
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Additional information
BINDING | PAPERBACK |
---|---|
AUTHOR | S NARAYAN & B JINDAL |
PUBLICATION | TAXMANN PUBLICATIONS |
YEAR OF PUBLICATION | 2022 |
ISBN | 9789356221604 |
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