E Appeal
(a) An intimation issued under Section 143(1) where the assessee objects to the making of adjustment.
(b) any order of assessment passed under Section 143(3) or best judgment assessment order passed under Section 144 where the assessee objects to amount of income assessed or the amount of tax determined or amount of loss computed or status under which he is assessed.
(c) An order of assessment, reassessment or recomputation under Section 147.
(d) An order being an intimation under sub-section (1) of 200A, i.e., processing of TDS statement.
(e) An order being an intimation u/s 206CB (1), i.e., processing of TCS statement)
(f) An order being an intimation under section 206C(6A) treating a collector of TCS as assessee-in-default.
(g) An order under Section 201 treating a deductor as an assessee in-default;
(h) An order imposing a penalty under Chapter XXI (Section 270A to 275) as amended by Finance Act, 2023.
(i) A rectification under Section 154 or Section 155 amending any of the orders mentioned above.
The Finance Act 2023 has inserted a new sub-section (1A) to Section 251 that provides the powers to the JCIT (Appeals) to dispose of an appeal in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment. In an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty. In any other case, he may pass such orders in the appeal as he thinks fit. The other powers of JCIT (Appeals) are at par with CIT (Appeals) with regard to the admission of additional matters or evidence, the rectification of order, etc.
Our team of experts can help you in filing e-appeals to Joint Commissioner appeal with proper justification based on sound legal position.
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