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Income Tax
Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter XX = APPEALS AND REVISION Chapters List This

APPEALS AND REVISION - Income-tax Act, 1961

Chapter: XX
APPEALS AND REVISION
Part: A
Appeals to the Deputy Commissioner (Appeals) and Commissioner (Appeals)
Section 246 : Appealable orders
Section 246A : Appealable orders before Commissioner (Appeals)
Section 247 : Appeal by partner [Omitted]
Section 248 : Appeal by person denying liability to deduct tax in certain cases
Section 249 : Form of appeal and limitation
Section 250 : Procedure in appeal
Section 251 : Powers of the Commissioner (Appeals)
Part: B
Appeals to the Appellate Tribunal
Section 252 : Appellate Tribunal
Section 252A : Qualifications, terms and conditions of service of President, Vice-President and Member.
Section 253 : Appeals to the Appellate Tribunal
Section 254 : Orders of Appellate Tribunal
Section 255 : Procedure of Appellate Tribunal
Part: C
Reference to High Court
Section 256 : Statement of case to the High Court
Section 257 : Statement of case to Supreme Court in certain cases
Section 258 : Power of High Court or Supreme Court to require statement to be amended
Section 259 : Case before High Court to be heard by not less than two judges
Section 260 : Decision of High Court or Supreme Court on the case stated.
Part: CC
Appeals to High Court
Section 260A : Appeal to High Court
Section 260B : Case before High Court to be heard by not less than two Judges
Part: D
Appeals to the Supreme Court
Section 261 : Appeal to Supreme Court
Section 262 : Hearing before Supreme Court
Part: E
Revision by the Principal Commissioner or Commissioner
Section 263 : Revision of orders prejudicial to revenue
Section 264 : Revision of other orders
Section 264A : Faceless revision of orders
Section 264B : Faceless effect of orders
Part: F
General
Section 265 : Tax to be paid notwithstanding reference, etc.
Section 266 : Execution for costs awarded by Supreme Court
Section 267 : Amendment of assessment on appeal
Section 268 : Exclusion of time taken for copy
Section 268A : Filing of appeal or application for reference by income-tax authority.
Section 269 : Definition of High Court
 
 

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