Description Get the 6th Edition (2024) of ‘Law & Procedure of Filing of Appeals‘ by Ram Dutt Sharma, a comprehensive guide with 1028 pages. ISBN: 9789356039520. Available now with a flat 27% discount and free shipping for a limited period. Published by Commercial Law Publishers, this essential legal resource is a must-have for professionals and students alike. Chapter Content Page 1 Introduction 1 2 Appealable Orders before Joint Commissioner (Appeals) [Section 246] 21 3 e–Appeals Scheme, 2023 [Section 246 (5)] 25 4 Appealable Orders before Commissioner (Appeals) [Section 246A] 60 5 Appeal by Partner [Section 247] 66 6 Appeal by a Person Denying Liability to Deduct Tax in Certain Cases [Section 248] 68 7 Form and Appeal Fee in Case of Filing an Appeal before the Commissioner (Appeals) or the Joint Commissioner (Appeals) [Section 249(1)] 77 8 Time-Limit for Filing Appeal before Joint Commissioner (Appeals) / Commissioner (Appeals) [Section 249(2)] 88 9 Condonation of Delay [Section 249(3)] 94 10 Payment of Admitted Tax Due before Filing an Appeal before the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Section 249(4)] 120 11 Fixation of Date and Place of Hearing [Section 250(1)] 131 12 Right to be Heard [Section 250(2)] 132 13 Power to Adjourn the Hearing from Time to Time [Section 250(3)] 136 14 Power of the Joint Commissioner (Appeals) or the Commissioner (Appeals) to Make Further Inquiry [Section 250(4)] 139 15 Power to allow Additional Grounds of Appeal during hearing [Section 250(5)] 143 16 Disposing of Appeal in Writing [Section 250(6)] 146 17 Tentative time-limit to dispose of the Appeal by Joint Commissioner (Appeals) or Commissioner (Appeals) [Section 250(6A)] 152 18 Faceless Appeal Scheme, 2021 [Section 250(6B) to (6D)] 155 19 Communication of Order Passed by the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Section 250(7)] 189 20 Powers of the Commissioner (Appeals) [Section 251(1)] 190 21 Powers of the Joint Commissioner (Appeals) [Section 251(1A)] 216 22 Reasonable Opportunity of Showing cause against Enhancement or Reduction by the Joint Commissioner (Appeals) or the Commissioner (Appeals) [Section 251(2)]. 218 23 Statement of Facts & Grounds of Appeal before Commissioner (Appeals) or Joint Commissioner (Appeals) 225 24 Alternative Plea/Ground 235 25 Production of Additional Evidence before the Joint Commissioner (Appeals) and Commissioner (Appeals) Additional evidence [Rule 46A] 238 26 Appeals to the Income-Tax Appellate Tribunal [Section 252] 280 27 Composition of the Appellate Tribunal [Section 252] 297 28 Orders Against which Appeal may be Filed by the Assessee to the Appellate Tribunal [Section 253(1)] 314 29 Orders Against which Appeal may be Filed by the Principal Commissioner or Commissioner [Section 253(2)] 310 30 Time Limit for Filing Appeal before the Tribunal [Section 253(3)] 315 31 Memorandum of Cross-Objections [Section 253(4)] 320 32 Condonation of Delay in Filing of Appeal or Memorandum of Cross-Objections before the Tribunal [Section 253(5)] 329 33 Form of Appeal & Requisite Fee [Section 253(6)] 340 34 Application for Stay of Demand before Appellate Tribunal [Section 253(7)]. 346 35 Powers of Central Government to make a Scheme for the Purposes of Appeal to the Appellate Tribunal [Section 253(8), (9) & (10)] 348 36 Orders of Appellate Tribunal [Section 254(1)] 349 37 Power for Rectification of Mistake Apparent on Record [Section 254(2)] 358 38 Miscellaneous Application before Appellate Tribunal [Section 254(2)] 380 39 Appellate Tribunal has no Power to Enhance the Assessment 390 40 Tentative Time-Limit of Dispose of Appeal by the Tribunal [Section 254(2A)] 400 41 Grant of Stay by Tribunal in any Proceedings [First proviso to Section 254(2A)] 404 42 Power of Appellate Tribunal to Grant Stay of Outstanding Demand [Section 254(2A)] 408 43 Awarding Cost of any Appeal by the Appellate Tribunal [Section 254(2B)] 409 44 Communication of Order Passed by the Appellate Tribunal [Section 254(3)] 419 45 Order Passed by the Appellate Tribunal shall be Final [Section 254(4)] 422 46 Powers and Functions of the Appellate Tribunal [Section 255(1)] 424 47 Divisional Bench of Appellate Tribunal [Section 255(2)] 427 48 Authority of the President of the Appellate Tribunal to Constitute a Special Bench [Section 255(3)] 428 49 Third Member Bench of the Appellate Tribunal [Section 255(4)] 432 50 Appellate Tribunal has Powers to Regulate its own Procedure [Section 255(5)] 442 51 Powers of the Appellate Tribunal [Section 255(6)] 444 52 Faceless Proceedings before the Income-Tax Appellate Tribunal in a Jurisdictionless Manner [Section 255(7), (8) & (9)] 454 53 Drafting of Grounds of Appeal – before Appellate Tribunal 456 54 Power of Appellate Tribunal to Admit Additional Grounds of Appeal [Rule 11] 460 55 Submission of Paper Book before Appellate Tribunal [Rule 18] 470 56 Production of Additional Evidence before the Appellate Tribunal [Rule 29 & 31]. 475 57 Withdrawal of Appeal 482 58 Departmental Representative 485 59 Effective Representation by Assessee before the Appellate Authorities 491 60 Statement of Case to the High Court [Section 256]. 495
