Appeal to Commissioner of Income-tax (Appeals)
Section 174 of the Finance Act, 2016 deals with appeal to Commissioner of Income-tax (Appeals). Appeal to Commissioner of Income-tax (Appeals). The Act was enacted on 27 Jun 2016.
Appeal to Commissioner of Income-tax (Appeals).
174.
(1) An [assessee or e-commerce operator] aggrieved by an order imposing penalty under this Chapter, may appeal to the Commissioner of Income-tax (Appeals) within a period of thirty days from the date of receipt of the order of the Assessing Officer.
(2) An appeal under sub-section (1) shall be in such form and verified in such manner as may be prescribed and shall be accompanied by a fee of one thousand rupees.
(3) Where an appeal has been filed under sub-section (1), the provisions of sections 249 to 251 of the Income-tax Act shall, as far as may be, apply to such appeal.
1. Substituted for "assessee" by the Finance Act, 2020, w.e.f. 1-4-2020.
Section 174, The Finance Act, 2016.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 174
What does Section 174 of the Finance Act deal with?
Section 174 of the Finance Act is headed "Appeal to Commissioner of Income-tax (Appeals)". Appeal to Commissioner of Income-tax (Appeals).
How do I find court cases under Section 174 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 2016 174, section 174 Finance Act 2016, section 174 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 174 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 249 (Form of appeal and limitation), Income-tax Act 251 (Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.
When was Section 174 of the Finance Act enacted?
Section 174 of the Finance Act, cited as Finance Act 2016 174, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.
Other sections of this Act
- Fourth Schedule. Fourth Schedule21791 words
- Eighth Schedule. Eighth Schedule19903 words
- First Schedule. First Schedule8145 words
- 2. Income-tax3742 words
- 222. Insertion of new Chapter III F2100 words
- 70. Substitution of new section for section 1531931 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.