Overview

• Summary in nature
• Based on system-driven adjustments
• Affected by incomplete submissions or interpretation issues

When Should You File an Income Tax Appeal?

• High or incorrect tax demand
• Disallowance of genuine expenses or deductions
• Addition of unexplained income without proper basis
• Capital gains or income wrongly computed
• Penalty orders under various sections
• CPC adjustments not aligned with return data
• Orders passed without granting proper opportunity

Types of Income Tax Appeals

• Filed against assessment or penalty orders
• Time limit generally 30 days from receipt of order
• Most disputes are resolved at this stage

• Income Tax Appellate Tribunal (ITAT)
• High Court (substantial question of law)
• Supreme Court (exceptional cases)

Orders Against Which Appeal Can Be Filed

• Assessment orders (regular, best judgment, reassessment)
• CPC demand intimations
• Penalty orders
• Rectification orders
• Orders denying refunds
• Orders disallowing losses or exemptions