• Section 107of the Income Tax Act gst act2017, 1961 deals with revision of orders passed by Income Tax authorities. It empowers the Income Tax Commissioner to revise orders on his own motion or upon an application by the assessee. This process doesn’t involve an Appellate Authority.
• Appeals against orders passed by Income Tax gst act2017authorities are filed under Section 248of the Income Tax Act before the Income Tax Appellate Tribunal (ITAT), not an Appellate Authority under Section 107.

It’s possible you might be confused gst act2017with the process under the Goods and Services Tax (GST) Act, where Section 107 does deal with appeals to an Appellate Authority. However, this wouldn’t be relevant to Income Tax matters.

FAQ Q QUESTIONS

• Specify your issue: Are you gst act2017considering filing an appeal under Section 107 of the Income Tax Act? If so, what is the nature of the order or decision you disagree with? Knowing the specific issue will help me tailor the FAQs to your situation.
• Ask specific questions: Instead of a general request for gst act2017 FAQs, try formulating specific questions you have about the application process, eligibility, pre-deposit requirements, deadlines, or any other aspect that concerns you.
• Share relevant details: If you have gst act2017 any additional information about the order, tax amount, or reason for disagreement, providing it can help me understand your situation better and offer more targeted guidance.

Once you provide more details, I can offer you relevant FAQs, resources, and even step-by-step guidance on filing an appeal under Section 107gst act2017, if applicable. Remember, I cannot provide legal advice, but I can point you towards helpful resources and information.

CASE LAWS

Section 107 of the Income Tax Act:

• Deals with appeals from orders gst act2017 passed by income tax authorities, such as Assessing Officers or Commissioners of Income Tax.
• Allows any “person aggrieved” to file an appeal with the Appellate Authority within 60 days from the date of the order.
• The Appellate Authority is typically a Commissioner (Appeals) appointed by the government.

Application of Case Laws by the Appellate Authority:

• Appellate Authorities consider relevant case gst act2017 laws when deciding appeals brought before them.
• Case laws establish legal precedents and interpretations of the Income Tax Act by higher courts.
• The Appellate Authority will analyze gst act2017 the facts of the case, applicable provisions of the Act, and relevant case law before passing .

1. Appointing different levels of Income Tax authorities:

The Central Government appoints various Income Tax authorities like:

• Directors of Inspection
• Commissioners of Income-tax
• Appellate or Inspecting Assistant Commissioners of Income-tax
• Income-tax Officers of Class I Service
• Income-tax Officers of Class II Service
• Inspectors of Income-tax

This appointment happens under Section 117 of the Income Tax Act, 1961. It gst act2017 ensures there are designated officials to manage income tax assessments and handle related tasks.

2. Designating First Appellate Authorities:

Within the Income Tax Appellate Tribunal (ITAT), specific members are gst act2017designated as First Appellate Authorities (FAA). These appointments happen within the ITAT itself, following its internal procedures and regulations. As of today (February 8, 2024):

• Humble Shri Saktijit Deyis the FAA for Lucknow and Pune Zones (additional charge).
• Hon’ble Shri G.S. Pannuis thegst act2017 FAA for Delhi and Ahmedabad Zones (additional charge).

Who are these authorities?

• Income Tax authorities: These officials handle assessments, issue orders, and perform other duties related to income tax administration.
• First Appellate Authorities (FAA):These members of the ITAT hear appeals gst act2017against orders passed by Income Tax authorities. They act as the first level of appeal within the ITAT system.

EXAMPLE

1. Multiple Levels of Authority: India has a complex three-tiered judicial system with appellate authorities at the gst act2017district, state, and national levels. To provide a relevant example, I need to know which level of authority you’re interested in.
2. Variety of Statutes: Different statutes and acts of parliament have their own gst act2017procedures for appointing appellate authorities. Knowing the specific act or statute relevant to your question is crucial.
3. State Variation: Even within the same level of authority gst act2017, procedures for appointment might vary between states. Specifying the state you’re interested in will help narrow down the example.

To help me better assist you, please provide details like:

• The specific level of appellate authority gst act2017you’re interested in (district, state, or national)
• The act or statute relevant to your question
• The specific state you’d like an example from

With this information, I can provide gst act2017 a more relevant and accurate example of an appellate authority appointment in India.

FAQ QUESTIONS

• Who appoints the Appellate Authority under Income Tax?
  • The Chief Commissioner of Income Tax (CIT) of the relevant zone appoints gst act2017 the Appellate Authority.
• What are the different levels of Appellate Authorities?
  • There are three levels:
    • Income Tax Appellate Tribunal (ITAT):First level of appeal against orders passed by Assessing Officers (AOs).
    • Commissioner of Income Tax (Appeals) (CIT(A)):Second level of appeal against orders passed by ITAT.
    • Income Tax Appellate Authority (ITAA):Third level of appeal against orders passed by CIT(A).
  • What are the eligibility criteria for becoming an Appellate Authority?
    • Varies for each level. Generally, requires experience in income tax matters and legal qualifications.

ITAT:

• How is the ITAT President appointed?
  • Appointed by the President of India on recommendation of a selection committee.
• How are other ITAT members appointed?
  • Appointed by the Central Government based on gst act2017recommendations from a selection committee.
• What are the grounds for removal of an ITAT member?
  • Misconduct, incapacity, or proved neglect of duty.

CIT(A):

• How are CIT(A)s appointed?
  • Promoted from Income Tax Officers (ITOs) based on seniority and merit.
• What are the powers of a CIT(A)?
  • Can hear appeals against orders passed by AOs and dispose them off by confirming, modifying, cancelling, or setting aside the order.

ITAA:

• How is the ITAA appointed?
  • Appointed by the Central Government from retired Judges of High Courts or members of ITAT.
• What are the powers of the ITAA?
  • Can hear appeals against orders passed by CIT(A)s and dispose them off similarly.

CASE LAWS

1. What specific level of appellate authority are you interested in?

• Commissioner of Income Tax (Appeals) (CIT(A)): This is the first appellate authority under the Income Tax Act.
• Income Tax Appellate Tribunal (ITAT): This is the second appellate gst act2017authority, and appeals before it typically involve substantial questions of law.
• High Court: Appeals involving substantial questions of law can be further gst act2017 escalated to the High Court.
• Supreme Court: In rare cases, appeals can reach the Supreme Court.

2. Are you interested in a specific issue related to the appointment process?

• Eligibility criteria for appointment
• Selection process for appointment
• Challenging the appointment of an appellate authority

3. Do you have any specific keywords or case names in mind?

Knowing the specific level of authority and any relevant keywords will help me provide you with targeted and relevant case laws