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আপিল আয়কর কর্তৃপক্ষের নিকট আপিল
Section : ২৮৬(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
Status of return filing |
Condition |
(1) |
(2) |
Where the return of income has been filed |
Recognized tax liabilities
|
Where no return of income has been filed |
if at least 10% ten percent of the tax as determined by the Deputy Commissioner of Taxes has not been paid: |
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.
Comment :
আইনটি অর্থ আইন ২০২৪ দ্বারা সংশোধিত হয়েছে। (করবর্ষঃ ২০২৪-২০২৫) আলোচ্য করবর্ষে উক্ত ধারার উপ-ধারা (৫) এর সারণীর (২) নং কলাম সংশোধন করা হয়েছে।