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 :
Column (2) of the table in sub-section (5) of the said section has been amended in the said tax year.

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।