Appeal and Revision

Appeal-
Introduction-
An assesse who has been aggrieved by the orders passed under section 143(1), 143(3), 144
and 147, 153A, passed by Income tax authorities can file first appeal to Commsioner, second
appeal to Income tax appellant tribunal, third appeal before high court and fourth and final
appeal before Supreme court.

First appeal to Commissioner under section 246A-

- Assessee fills the form no.35 for appeal to Commissioner.
-section 249(2)- appeal within 30 days- however Commissioner may condone delay.
- No appeal in following cases-
a) Order levying interest under section 234A, 234B and 234C
b) revision order under section 264
c) order of authority for advance ruling
d) order of settlement commission
- Fees for filing appeal-
Total income / loss computed by Assessing Officer is 1 lakh or below- 250 rs
" " exceed 1 lakh but below 2 lakh- 500 rs
" " exceeds 2 lakh - 1000rs
Any matter not specified in above three- 250rs.
- Time limit to decide appeal- within one year from end of financial year.

Second Appeal to Income Tax Appeallant Tribunal under section 253-

- Assessee fills form no. 36 for appeal to Appellant Tribunal.
- within 60 days - however ITAT may condone delay
- filling of objections within 30 days of notice of filling appeal.
- No appeal for following cases-
Against order passes by CIT under section 264.
- Fees for filing appeal-
Total Income / loss computed by AO is 1 lakh or below- 500rs
" " exceed 1 lakh but below 2 lakh- 1500rs
" " exceeds 2 lakh- 1 % of assessed inco.e or 10000
Any matter not specified in above - 500rs
- Time limit to decide appeal- within 4 year from end of financial year.

Third appeal to High court - write petition under section 260A-

- In the form of memorandum of appeal
- within 120 days , however high court may condone delay
- Determination of issue-
High court may determine any issue which has not been determined by Appellant Tribunal or has
been wrongly determined by Appellant tribunal. High court cannot determine issue not raised
before ITAT.( CIT vs Air India Ltd)
- High court has power to recall its order
Fourth and last appeal to SC - writ petition under section 261-
- Only if high court certifies, the case is fit for appeal to SC, however aggrieved party may make
an application under Article 136 for special leave.
- SC decisions are binding for non appellants as well and also bringing on all courts and tribunals
as under article 141 of constitution.

Revision-
Introduction-
Alternatively, if the appeal is not preferred, or could not be filed within time limit, assesse can
apply for revision of the order of Assessing Officer , before the Commissioner of Income tax-
Revision by section 263 of Income Tax Act, 1961-
- CIT may modify, cancel or direct fresh assessment.
- Opportunity to be heard to Assessee is a must.
- Time limit- cannot revise the Assessing officer order after expiry of 2 years from the end of
financial year.
- Revision order should be speaking order.
- Order for which revision is taken should be in existence and served.

Revision by section 264-

- Revision of orders not covered under section 263.
- shall not revise any order under this section in the following cases-
a) suo motu, where order has been made more than one year previously
b) where appeal has been filed to CIT
c) where appeal is not filed but time of filing appeal has not expired.
- Time limit - shall pass an order within one year from the end of financial year in which the
application is filed by the assesse.
- Revision order should be speaking order.
- No appeal can be filed against such orders under Income Tax act. However writ under Article
226/227 is possible.