Appeals to Income-tax Appellate Tribunal u/s. 252 to 255 of the Income-tax Act Appealable orders - Appeal by assessee  • An order passed by Deputy Commissioner (Appeals) before 1-10-1998 or, as the case may be, a Commissioner (Appeals) under section 154, section 250, section 271, section 271A or section 272A; or  • An order passed by an Assessing Officer under clause ( c ) of section 158BC, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, after 30-6-1995, but before 1-1-1997; or  • An order passed by a Principal Commissioner/Commissioner under section 12AA or under section 80G(5)( vi ) or under section 263/or under section 270A (with effect from 1-4-2017) or under section 271 or under section 272A or an order passed by him under section 154 amending his order under section 263 or an order pas...

Appeals to CIT (Appeals) u/s. 246A to 249 of the Income-tax Act Appealable orders Please  see  section  246A Time limit for presenting appeal Appeals should be presented within 30 days of the following date : where the appeal relates to any  tax deducted under section 195(1), the date of payment of the tax where the appeal relates to any assessment or penalty, the date of service of notice of demand relating to the assess­ment or penalty in any other case, the date on which intimation of the order sought to be appealed against is served The Commissioner (Appeals) may admit belated application on sufficient cause being shown. Form of appeal Form No. 35  the CBDT had substituted the Rule 45 of Income-tax Rules, 1962 relating to filing of Form of appeal to CIT(A) vide Income-tax (3rd Amendment) Rules, 2016. By virtue of such amendment, the CBDT had issued...