Income Tax Appeals

Income tax liability is determined by the Assessing Officer first. 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.

Various appellate procedures at different levels of appellate authority are defined hereunder:

• Appeal to Commissioner of Income-tax (Appeals)
• Appeal to Income-tax Appellate Tribunal
• Appeal to High Court
• Appeal to Supreme Court