NCLAT appeal filing procedure NCLAT appeal filing procedure as per National Company Law Appellate Tribunal Rules, 2016 notified on 21.07.2016 Sitting of Appellate Tribunal: The Appellate Tribunal shall hold its sitting at its headquarters in New Delhi. Sitting hours of the Appellate Tribunal :The sitting hours of the Appellate Tribunal shall ordinarily be from 09.30 AM. to… Read More »
Section 423 of Companies Act, 2013 Enforced w.e.f 1-6-2016 ,NOTIFICATION NO. SO 1934(E) [F.NO.A-45011/14/2016-AD.IV], Appeal to Supreme Court 423. Any person aggrieved by any order of the Appellate Tribunal may file an appeal to the Supreme Court within sixty days from the date of receipt of the order of the Appellate Tribunal to him on any… Read More »
Electronic Filing of First Appeal before CIT (appeals) It is the endeavour of the Income tax Department to digitise various functions of the Department for providing efficient taxpayer services. As another significant step in this direction, electronic filing of appeal before CIT(Appeals) is being made mandatory for persons who are required to file the return… Read More »
As per the following Notification CBEC fixes the following monetary limit below which appeal shall not be filed by the department in the Tribunal /High Court/ Supreme Court CESTA Rs 10,00,000/- High Court … Read More »
CIRCULAR NO.21/2015 [F. NO. 279/MISC. 142/2007-ITJ (PT.)], DATED 10-12-2015 [AS AMENDED BY LETTER [F.NO.279/MISC-142/2007-ITJ-(PT), DATED 14-7-2017] Circular No 21/2015 F No 279/Misc. 142/2007-ITj(Pt) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 10th December 2015 Revision of Monetary limits for filing of appeals by the department before… Read More »
It is for the designated authority to decide whether the show-cause notice has to be issued or not. So also it is within the control of the designated authority to decide whether the decision arrived has to be in the form of an order passed or in the form of letter. In the present case,… Read More »
APPEAL TO THE INCOME TAX APPELLATE TRIBUNAL [As amended by Finance Act, 2015] Introduction The Commissioner of Income-Tax (Appeals) is the first appellate authority and the Income Tax Appellate Tribunal (ITAT) is the second appellate authority. Appeal to the ITAT can be filed by any of the aggrieved party either by the taxpayer or by… Read More »