About the book
Taxpayers, particularly small taxpayers, are still not very well aware of the course of action available to them in case they do not agree with the decisions of the Income Tax Authorities This book is our first endeavour to educate the taxpayers about the appellate proceedings under the Income Tax Law. One Law Dictionary defines ‘appeal’ as a proceeding taken to rectify an erroneous decision of a court by submitting the question to a higher court or court of appeal. Right to appeal under the Income Tax Law is a creation of statute and is not an inherent right Appeal can be filed only against orders listed in the Income Tax Act Income Tax liability is determined at the level of Assessing Officer. When a taxpayer is adversely affected by orders as passed by the Assessing Officer, he can file an appeal before the Commissioner of Income Tax (Appeals) having jurisdiction over the tax payer. Income Tax Appellate Tribunal is the second appellate channel available for the taxpayers. On substantial questions of law, further appeal can be filed before the High Court and Special Leave Petition can be filed before the Supreme Court. The book lists out the Forms in which Appeals can be filed, how to fill the same, who will sign the Form, authority with whom appeals should be filed, language to be used in the Forms and fees to be paid etc.
In this book, I have made an attempt to overcome the need of Department as well as professionals who want to equip themselves by making the book look easy. This book provides the necessary guidance in the area of how to file appeal at the levels of first, second, third and fourth appeals in direct taxes. It also describes the procedural aspects of appeal, also includes all the relevant amendments, notifications, circulars, Instructions and other departmental release as on date. References to the latest and landmark judgments have been provided with relevant paragraphs. Subject wise and section wise index to this publication is a unique feature of this book.
I would like to place on record a special note of gratitude to Shri Ashok Kumar Manchanda, IRS (1976- Batch) who has been the guiding force and a constant source of inspiration in my life.
I also express my thanks to Commercial Law publishers (India) Pvt. Ltd. who reposed confidence in me and readily agreed to be published this book. They have done a good job in making this book attractive, acceptable and useful.
This book should not be construed as an exhaustive statement of the Law In case of doubt, reference should always be made to the relevant provisions in the Acts and the Rules. I have prepared this book with the hope that everyone reading it will learn and benefit from it. Ones quest for knowledge and desire to learn and excel should never stop at any age. Staying relevant and being up to date with the latest laws and amendments is a must in the field of taxation and hope that everyone reading this book benefits from it immensely.
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