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What are the key features of the objection and appeal process against the Commissioner's decision

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Question - What are the key features of the objection and appeal process against the Commissioner's decision?

Answer -

Several key features of some objections and appeal process against the Commissioner's decision are very effective in taxation concept. Commissioner of income tax department is head of all departments related with all types of taxes. Income tax Commissioner will decide a proper date firstly to discuss some difficulties regarding any incident. Fix a proper place to consult about challenges related with several appeals and objections respectively. All dates and places are fixed after completing an appropriate discussion with every staff and officer of all departments.

However, this is a very easy and simple process to access all services in a suggestive and supportive way. Moreover, taxpayer is playing a major role to provide any objections and appeal process against the Commissioner. On other hand, an Assessing officer is able to provide preferable appeal that is adopted by every person in a communicative way. A proper communication process is also creating a constructive path by providing a notice for both side parties sequentially (Camilleri, 2018).

Overall, there is a proper limitation for every party to create a file before appeal. 3 months before from actual date of communication process is an effective limitation to declare all objections and appeals against the Commissioner. Statement issued under section 143(1)/(1B) where several adjustments made in case of income are recommended to tax in case of a total amount that returns from income. Statement issued under section 200A(1) can be filled with all types of adjustments related with income tax. According to section 249(2) all objections and appeals should always be actively presented in between 30 days from application date of appeal.

Moreover, there are a certain amount of fees required to show several objections and appeals against Commissioner of Income tax department. Rs. 250, Rs. 500, Rs. 1000/= are several kinds of fees structure to appeal related with different subject matters. A specific form is required to fill for submitting appeal and objections such as- Form no. 35. After these processes The Commissioner of Income-tax would be actively ready to hear all objections and appeals that may adjourn through all appeals from a particular time-to-time.


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