Appeal to Appellate Tribunal
Section 175 of the Finance Act, 2016 deals with appeal to Appellate Tribunal. Appeal to Appellate Tribunal. 175. (1) An [assessee or e-commerce operator] aggrieved by an order made by the Commissioner of Income-tax (Appeals) under section 174 may appeal to the Appellate Tribunal against such order. The Act was enacted on 27 Jun 2016.
Appeal to Appellate Tribunal.
175.
(1) An [assessee or e-commerce operator] aggrieved by an order made by the Commissioner of Income-tax (Appeals) under section 174 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 174, 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 e-commerce operator] 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 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 175, 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 175
What does Section 175 of the Finance Act deal with?
Section 175 of the Finance Act is headed "Appeal to Appellate Tribunal". Appeal to Appellate Tribunal. 175. (1) An [assessee or e-commerce operator] aggrieved by an order made by the Commissioner of Income-tax (Appeals) under section 174 may appeal to the Appellate Tribunal against such order.
How do I find court cases under Section 175 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 175, section 175 Finance Act 2016, section 175 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 175 of the Finance Act, and has it changed?
Its own text turns on section 174 (Appeal to Commissioner of Income-tax (Appeals)), 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. 3 other provisions in this corpus refer back to it.
When was Section 175 of the Finance Act enacted?
Section 175 of the Finance Act, cited as Finance Act 2016 175, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.
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