Appeals and Revision

Chapters / List

1. Appeal to CIT(A) – Appealable orders before Commissioner - Section 246A

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2. Appealable orders before Joint Commissioner (Appeals) - Section 246

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3. Procedure for filing appeal  [Rules 45 and 46]

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4. Appeal by person denying liability to deduct tax in certain cases - Section 248

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5. Form of appeal and limitation - Section 249

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6. Procedure in appeal – Section 250

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7. National Faceless Appeal Scheme - E-Appeal

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8. Powers of the Commissioner (Appeals) - Section 251

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9. Appellate Tribunal - Section 252

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10. Appeals to the Appellate Tribunal - Section 253

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11. Order of Appellate Tribunal - Section 254

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12. Procedure of Appellate Tribunal - Section 255

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13. Appeal to High Court - Section 260A

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14. Case before High Court to be heard by not less than two Judges - Section 260B

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15. Appeal to the Supreme Court - Section 261

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16. Hearing before Supreme Court - Section 262

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17. Filing of Appeal by Income-Tax Authority - Section 268A

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18. Revision of orders prejudicial to revenue - Section 263

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19. Revision of other orders - Section 264

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20. Faceless Revision of Orders

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21. Special Provisions for avoiding repetitive appeals - Section 158A

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22. Procedure where an identical question of law is pending before HC or SC - Section 158AB

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23. Special Provision for appeal by Department - Section 268A

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