আপিল আয়কর কর্তৃপক্ষের নিকট আপিল

(1) Any person aggrieved by order of an income tax authority regarding the following matters may appeal to the respective appellate income-tax authority, namely: -

(a)assessment of income;

(b)assessment of payable tax;

(c)set off or carry forward of losses;

(d)imposition of penalty or interest;

(e)charges and surcharges or any other financial calculations;

(f)determining the amount of extradition;

(g)tax credit; and

(h)relating to any extradition.

(2) Subject to sub-section (3), an appeal in the following cases shall be made only to the Commissioner of Taxes (Appeals), namely: -

(a)appeal by a company;

(b)appeal against an order under section 213; and

(c) appeal against an order of adjustment or penalty involving international transactions.

(3) The Board may-

(a)assign any appeal to any appellate income-tax authority;

(b) transfer an appeal from one appellate income-tax authority to another appellate income-tax authority.

(4)No appeal shall lie in respect of an income which is computed as a share of the taxed income.

(5)No appeal shall lie against any order of assessment in the following cases-

 Table

Provided that where the tax on the basis of return has been paid by the appellant before filing the appeal and the appellate income-tax authority is convinced that the appellant was barred by Sufficient reason from paying the tax before filing the it may allow the appeal for hearing.

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