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The Central Board of Direct Taxes issues the Income-tax Twenty Second Amendment Rules, 2022 to amend the Income-tax Rules, 1962. The rules insert a new rule 16 to specify that the Assessing Officer files an application in Form No. 8A under section 158AB to defer an appeal before the Appellate Tribunal or the jurisdictional High Court. The amendment comes into force from the date of publication in the Official Gazette.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 12th July, 2022 INCOME-TAX
G.S.R. 537(E).—In exercise of the powers conferred by sub-section (2) of section 158AB read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:––
(2) They shall come into force from the date of its publication in the Official Gazette.
―16. Application under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court.- The application referred to in sub-section (2) of section 158AB, required to be made before the Appellate Tribunal or the jurisdictional High Court, as the case may be, shall be made in Form No. 8A by the Assessing Officer.‖.
(I) in Form No. 8, for the brackets, words and figures ―[See rule 16]‖, the brackets, words and figures ―[See rule 15A]‖ shall be substituted;
(II) after Form No. 8, the following Form shall be inserted, namely:—
[भाग II—खण्ड 3(i)] भारत का राजपत्र : असाधारण 5
―Form No. 8A [See rule 16]
In the High Court of ……… or Income-tax Appellate Tribunal….. (strike out whichever is inapplicable)
| 1. | Appellant’s Personal Information | Name/ designation of the Appellant (as applicable) |
|---|---|---|
| Complete address for sending notices | ||
| State | ||
| Pin code | ||
| Phone No. with STD code/ Mobile No. | ||
| Email Address | ||
| 2. | Respondent’s Personal Information | Name/ designation of the Respondent (as applicable) |
| PAN (if available) | ||
| TAN (if available) | ||
| Complete address for sending notices | ||
| State | ||
| Pin code | ||
| Phone No. with STD code/ Mobile No. | ||
| Email Address (if available) | ||
| 3. | Case Details | |
| (a) Assessment year in connection with which the appeal is deferred | ||
| (b) Total income declared by the assessee for the assessment year referred to in item (a) | ||
| (c) Details of the order against which appeal is deferred | ||
| (i) Section and sub-section under which order is passed | ||
| (ii) Date of order | ||
| (iii) Date of service or communication of the order | ||
| (d) Income-tax authority or the Appellate Tribunal passing the order against which appeal is deferred | ||
| (e) The State and District in which the jurisdictional Assessing Officer is located | ||
| (f) Section and sub-section under which the original order is passed | ||
| 4. | Questions of Law for which appeal is deferred | |
| Questions of Law | Relevant Section and sub-section of the Act |
|---|---|
| (a) | |
| (b) | |
| (c) | |
| Total tax effect | |
6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
| 5. | Details of other case/ cases on the basis of which appeal is deferred | |
|---|---|---|
| (a) Name of the assessee | ||
| (b) Court before which the appeal in the other case is pending | ||
| (c) Question of law in the other case on the basis of which appeal in the instant case is deferred:–– | ||
| (a) | ||
| (b) | ||
| (c) | ||
| 6. | Due date for filing of application as per sub-section (2) of section 158AB | |
Explanation: For the purposes of this rule and form No. 8A, the words ―relevant case‖ and ―other case‖ shall have the same meaning as assigned to them in section 158AB of the Act.
It is hereby certified that––
Signed
(Appellant)
Name:_____________
Designation:_________
Form of Verification
I, ______________, the appellant, do hereby declare that what is stated above is true to the best of my information and belief.
Place:____________ Date:_____________ Signature:_______________________ Name:_________________________ Designation:_____________________
[भाग II—खण्ड 3(i)] भारत का राजपत्र : असाधारण 7
Notes: If the space provided is found insufficient, separate enclosures may be used for the purpose.‖.
[Notification No. 83/2022/ F. No. 370142/30/2022-TPL] PRAJNA PARAMITA, Director
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969(E) dated the 26th March, 1962 and were last amended vide notification number G.S.R. 524(E) dated the 8th July, 2022.
