Appeal to Appellate Tribunal
Section 130 of the Finance Act, 2013 deals with appeal to Appellate Tribunal. Appeal to Appellate Tribunal. 130. (1) An assessee aggrieved by an order made by a Commissioner of Income-tax (Appeals) under section 119 may appeal to the Appellate Tribunal against such order.
Appeal to Appellate Tribunal.
130. (1) An assessee aggrieved by an order made by a Commissioner of Income-tax (Appeals) under section 119 may appeal to the Appellate Tribunal against such order.
(2) The Commissioner of Income-tax may, if he objects to any order passed by the Commissioner of Income-tax (Appeals) under section 119, direct the Assessing Officer to appeal to the Appellate Tribunal against such order.
(3) An appeal under sub-section (1) or sub-section (2) shall be filed within sixty days from the date on which the order sought to be appealed against is received by the assessee or by the Commissioner of Income-tax, as the case may be.
(4) An appeal under sub-section (1) or sub-section (2) shall be in such form and verified in such manner as may be prescribed and, in the case of an appeal filed under sub-section (1), it shall be accompanied by a fee of one thousand rupees.
(5) Where an appeal has been filed before the Appellate Tribunal under sub-section (1) or sub-section (2), the provisions of sections 253 to 255 of the Income-tax Act, 1961 (43 of 1961) , shall, as far as may be, apply to such appeal.
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Section 130, The Finance Act, 2013.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 130
What does Section 130 of the Finance Act deal with?
Section 130 of the Finance Act is headed "Appeal to Appellate Tribunal". Appeal to Appellate Tribunal. 130. (1) An assessee aggrieved by an order made by a Commissioner of Income-tax (Appeals) under section 119 may appeal to the Appellate Tribunal against such order.
How do I find court cases under Section 130 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2013 130, section 130 Finance Act 2013, section 130 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 130 of the Finance Act, and has it changed?
Its own text turns on section 119 (Collection and recovery of commodities transaction tax), Income-tax Act 253 (Appeals to the Appellate Tribunal), Income-tax Act 255 (Procedure of Appellate Tribunal), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2013. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule7233 words
- 2. Income-tax3208 words
- 26. Insertion of new Chapter X-A1952 words
- 103. Amendment of Act 32 of 19941412 words
- 5. Amendment of section 101253 words
- 39. Insertion of new section 144BA1225 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.