Advocatetanmoy Law Library

Legal Database and Encyclopedia

Home » CIVIL » Appeal and revision under Income Tax Act 1961

Appeal and revision under Income Tax Act 1961

Section – 246 : Appealable orders
Section – 246A : Appealable orders before Commissioner (Appeals)
Section – 247 : Appeal by partner
Section – 248 : Appeal by a person denying liability to deduct tax in certain cases
Section – 249 : Form of appeal and limitation
Section – 250 : Procedure in appeal
Section – 251 : Powers of the [* * *] Commissioner (Appeals)
Section – 252 : Appellate Tribunal
Section – 252A : [Qualifications, terms and conditions of service of President, Vice-President and Member.
Section – 253 : Appeals to the Appellate Tribunal
Section – 254 : Orders of Appellate Tribunal
Section – 255 : Procedure of Appellate Tribunal
Section – 256 : Statement of case to the High Court
Section – 257 : Statement of case to Supreme Court in certain cases
Section – 258 : Power of High Court or Supreme Court to require statement to be amended
Section – 259 : Case before High Court to be heard by not less than two judges
Section – 260 : Decision of High Court or Supreme Court on the case stated
Section – 260A : Appeal to High Court
Section – 260B : Case before High Court to be heard by not less than two Judges
Section – 261 : Appeal to Supreme Court
Section – 262 : Hearing before Supreme Court.
Section – 263 : Revision of orders prejudicial to revenue
Section – 264 : Revision of other orders
Section – 265 : Tax to be paid notwithstanding reference, etc
Section – 266 : Execution for costsCosts Subject to any written law, costs are at the discretion of the Court, and the Court has the power to determine all issues relating to the costs of or incidental to all proceedings, including by whom and to what extent the costs are to be paid, at any stage of the proceedings or after the conclusion of the proceedings. Generally “Costs” includes charges, disbursements, expenses, fees, and remuneration. Costs in any matter are payable from the date of the order of the Court unless the parties otherwise agree. The costs of a third-party funding contract are not recoverable as part of the costs of, or costs. awarded by Supreme Court
Section – 267 : Amendment of assessment on appeal
Section – 268 : Exclusion of timeTime Where any expression of it occurs in any Rules, or any judgment, order or direction, and whenever the doing or not doing of anything at a certain time of the day or night or during a certain part of the day or night has an effect in law, that time is, unless it is otherwise specifically stated, held to be standard time as used in a particular country or state. (In Physics, time and Space never exist actually-“quantum entanglement”) taken for copy
Section – 268A : Filing of appeal or application for reference by income-tax authority
Section – 269 : Definition of “High Court”