A tax payer aggrieved by various actions of Assessing Officer can appeal before Commissioner of Income Tax (Appeals).
Further appeal can be preferred before the Income Tax Appellate Tribunal. On substantial question of law, further appeal can be filed before the High Court and even to the Supreme Court.
An income tax appeal can also be filed by persons who have been held responsible by the department for not deducting or collecting the tax deducted at source (TDS), and in paying it to the government.
Earlier,filing an income tax appeal followed a rigorous process where taxpayers had to file multiple documents and provide several others to submit their income tax appeal. However, these days, the Income Tax Department allows for e-filing of income tax appeals which has to include details such as the taxpayer’s official and residential details, permanent account number (PAN), the assessment year and the order issued by the department against which the taxpayer is filing the appeal.
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