Chapters23
- ¶Chapter 18 overview
- 356Appealable orders before Joint Commissioner (Appeals)
- 357Appealable orders before Commissioner (Appeals)
- 358Form of appeal and limitation
- 359Procedure in appeal
- 360Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)
- 361Appellate Tribunal
- 362Appeals to Appellate Tribunal
- 363Orders of Appellate Tribunal
- 364Procedure of Appellate Tribunal
- 365Appeal to High Court
- 366Case before High Court to be heard by not less than two Judges
- 367Appeal to Supreme Court
- 368Hearing before Supreme Court
- 369Tax to be paid irrespective of appeal, etc
- 370Execution for costs awarded by Supreme Court
- 371Amendment of assessment on appeal
- 372Exclusion of time taken for copy
- 373Filing of appeal by income-tax authority
- 374Interpretation of “High Court”
- 375Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
- 376Procedure where an identical question of law is pending before High Courts or Supreme Court
- 377Revision of orders prejudicial to revenue
- 378Revision of other orders
- 379Dispute Resolution Committee
- 380Interpretation
- 381Board for Advance Rulings
- 382Vacancies, etc., not to invalidate proceedings
- 383Application for advance ruling
- 384Procedure on receipt of application
- 385Appellate authority not to proceed in certain cases
- 386Advance ruling to be void in certain circumstances
- 387Powers of the Board for Advance Rulings
- 388Procedure of Board for Advance Rulings
- 389Appeal
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