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 An Assessee who is aggrieved by an order of
Income Tax Authority has the remedy of
Appeals and Revision against such order.
 Such Assessee can file appeals at different
levels and get justice done to him.
 Appeal is a complaint to a superior court of
an injustice done by an inferior one.
 A person who files an appeal i.e. the
Aggrieved party is called as the “Appellant”
and
 The person against whom appeal is filed is
called the “Respondent.”
Supreme Court
High Court
Income Tax Appellate Tribunal
Commissioner
Assessing Officer
Appeals

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Appeals

  • 1.
  • 2.  An Assessee who is aggrieved by an order of Income Tax Authority has the remedy of Appeals and Revision against such order.  Such Assessee can file appeals at different levels and get justice done to him.
  • 3.  Appeal is a complaint to a superior court of an injustice done by an inferior one.  A person who files an appeal i.e. the Aggrieved party is called as the “Appellant” and  The person against whom appeal is filed is called the “Respondent.”
  • 4. Supreme Court High Court Income Tax Appellate Tribunal Commissioner Assessing Officer