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Income Tax Appeal Filing

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Income Tax Appeal Filing

An appeal can be defined as a legal proceeding and it can be started where any party aggrieved by the decision of the tribunal or lower court files an appeal to the higher court against such decision and in such a manner the case is brought to a higher court for review. Where the party is aggrieved by the decision of the Assessing officer, he may file an appeal against such order to the Commissioner of Income tax. Section 246A of the Income Tax Act defines the orders against which an appeal can be made before the Income Tax Commissioner.

There are many circumstances under which Income Tax notices may be received by an assessee. Some of the notices are under as follows.
  • 1-Notice under section 142(1)states about Inquiry before assessment is usually sent to assessee to serve documents and details of the tax payer and to take a particular return into assessment.
    It is the Preliminary Investigation before starting the assessment and the main purpose is the get the details of the tax payer or assessee.

    The cases under which assessing officer may serve a notice under section 142(1) are as follows.
    • i-To submit the details of his return of income, where he is liable to submit return within the normal time allowed. Example-He have to submit return of income in the case of legal guardian or deceased person.
    • ii-To produce document or account which is required for further assessment by assessing officer.
    • iii-To submit any details on matter related to the statemennt of the assessee in writing.
  • 2-Notices sent under section 143(1) is all about Letter of intimation. There are three types of notices which can be sent under this section are as follows.
    • i-To give you notice that you have paid excess tax which is computated by the officer’s of the department.
    • ii-To give you notice that your final assessment of your return has been done and the Assessing officer found that the computation of income by assessing officer and income filled by you is same.
    • iii-To give you notice that you have paid less tax, So the assessing officer will issue demand notice of tax payable by you which is calculated by the department and you have to pay within 30 days.
  • 3-Notice sent under section 143(2) states about Scrutiny Notice, It means that when an assess received this request then his return has been selected for a detailed scrutiny by an assessing officer authorized by department And this notice is send after the notice send under section 142(1) and this notice cannot be sent be more than six months after the end of financial year
  • 4-Notices sent under Section 148 states about Income escaping assessment, It means when an assessing officer has reason to believed that an assessee has escaped his income in assessment has paid less tax or shown his income less, So therefore after receiving this notice he have to pay balance tax and filled correct return.
  • 5-Notices sent under Section 156 states about Demand notice, basically when an assess has to pay penalty, fine, tax or any other sum under this act for which an order has been passed by an assessing officer and an assessee have to pay the sum within 30 days after receiving the demand notice and It can also be reduced by the assessing officer with the prior approval of JCIT.