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AASHIMA BHUTANI
DIVYA SINGH
TRIPTI NEGI
APPEAL AND
REVISION IN
TAXATION
A ppeal
An appeal is a process for
R ight of A ppeal
The right of appeal is not an
Eligibility to f l
ie appeal
before C IT(A )
Only a person aggrieved by an order would
A ppeal to Suprem e
C ourt
An appeal lies with the SC from any
Tim e Lim it
Nature of Compliance
Filing appeal to commissioner:
(a)Relating to tax deducted at
source
(b)Relating to any penalty
(c) In any other case
Limitation of Time
Within 30 days from payment of
tax
Within 30 days from date of
service of demand notice
Within 30 days from date of
communication of order
Revision
Is a stage after appeal
Power of revision may be exercised
Revision
Authority higher than appellate
authority can do
Revision
(Com petent authority)
- The President
- C & AG in case of Govt. servant serving in
Indian Audit and Accounts Dept.
- Member(personnel), Postal Services Board
- Appellate authority, within six months of
the date of the order proposed to be revised
- Any other authority specified in this behalf
by the president by a general or special
order
Revision
(Period oflim itation)
Except the appellate authority, no
Revision
(Period oflim itation)
Though no time limit is prescribed,
O rders in Revision
Personal hearing essential
To enhance penalty show cause notice
O rders in Revision
Confirm, modify or set aside the
order
Confirm, reduce, enhance or set
aside the penalty
Impose penalty where it is not
imposed
Remit case to the authority with
directions to make inquiry