Section 288: Procedure to be followed in Disposal of Appeal.
(1) The Appellate Income-tax Authority shall fix the date and place for the hearing of the appeal and shall issue
May 2025
Section : 287. Filing of Appeal.
(1) Subject to the provisions of sub-section (2), every appeal under section 286 shall be in the prescribed form and
Section : 286. Appeal to Appellate Income Tax Authority.
(1) If a taxpayer is aggrieved by the order of the Income Tax Authority, he may appeal to the concerned
Section 285: Revisional Power of Commissioner.
(1) The Commissioner may, on the application of the taxpayer, call for the record of any order passed by any
Income Tax
Section 284: Revision of Penalty Order Based on Revised Income
(1) Where the amount of any penalty imposed under this section is directly related to the amount of income determined