Procedure of Appellate Tribunal. (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President of the Appellate Tribunal from among the members thereof. (2) Subject to the provisions contained in sub-section (3), a Bench shall consist of one judicial member and one accountant member. (3) […]

Orders of Appellate Tribunal (1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. (1A) [***] (2) The Appellate Tribunal may, at any time within six months from the end of the month in which the order was passed,

Statement of case to the High Court (1) The assessee or the Principal Commissioner or Commissioner may, within sixty days of the date upon which he is served with notice of an order passed before the 1st day of October, 1998, under section 254, by application in the prescribed form, accompanied where the application is made

Statement of case to Supreme Court in certain cases If, on an application made against an order made under section 254 before the 1st day of October, 1998, under section 256 the Appellate Tribunal is of the opinion that, on account of a conflict in the decisions of High Courts in respect of any particular question of law, it

Power of High Court or Supreme Court to require statement to be amended If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal

The Indian taxation system provides a structured mechanism for appeals to ensure fairness and transparency. Section 253 of the Income Tax Act, 1961, outlines the process and conditions under which an assessee or tax authorities can appeal to the Appellate Tribunal. This article provides an overview of the key provisions of this section. Who Can

Form of appeal and limitation (1) Every appeal under this Chapter shall be in the prescribed form79a and shall be verified in the prescribed manner and shall, in case of an appeal made to the Commissioner (Appeals) on or after the 1st day of October, 1998 80[or to the Joint Commissioner (Appeals) on or after the 1st

Qualifications, terms and conditions of service of President, Vice-President and Member Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the President, Vice-President and other Members of the Appellate Tribunal appointed after the commencement of 87-88[the Tribunals Reforms Act,

Appellate Tribunal 1) The Central Government shall constitute an Appellate Tribunal consisting of as many judicial and accountant members as it thinks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act. (2) A judicial member shall be a person who has for at least ten years held

Appeal by a person denying liability to deduct tax in certain cases Where under an agreement or other arrangement, the tax deductible on any income, other than interest, under section 195 is to be borne by the person by whom the income is payable, and such person having paid such tax to the credit of the Central