ITA 1961 · Chapter XX

Chapter XX

30 sections authoredUp to AY 2025-26

Sections in this chapter

246
Section 246 — Appealable Orders before Joint Commissioner (Appeals)
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
246A
Section 246A — Appealable Orders before Commissioner (Appeals)
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
247
Section 247 — Appeal by Partner (Omitted) (Omitted)
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
248
Section 248 — Appeal by Person Denying Liability to Deduct Tax
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
249
Section 249 — Form of Appeal and Limitation
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
250
Section 250 — Procedure in Appeal
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
251
Section 251 — Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)
CHAPTER XX — APPEALS AND REVISION | A.—Appeals to the Joint Commissioner (Appeals) and Commissioner (Appeals)
252
Section 252 — Appellate Tribunal
CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal
252A
Section 252A — Qualifications and Service Conditions of ITAT Members
CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal
253
Section 253 — Appeals to the Appellate Tribunal
CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal
254
Section 254 — Orders of Appellate Tribunal
CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal
255
Section 255 — Procedure of Appellate Tribunal
CHAPTER XX — APPEALS AND REVISION | B.—Appeals to the Appellate Tribunal
256
Section 256 — Statement of Case to the High Court
CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court
257
Section 257 — Statement of Case to Supreme Court in Certain Cases
CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court
258
Section 258 — Power to Require Statement to be Amended
CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court
259
Section 259 — Reference to be Heard by Not Less Than Two Judges
CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court
260
Section 260 — Decision of High Court or Supreme Court on the Case Stated
CHAPTER XX — APPEALS AND REVISION | C.—Reference to High Court
260A
Section 260A — Appeal to High Court
CHAPTER XX — APPEALS AND REVISION | CA.—Appeals to the High Court
260B
Section 260B — High Court Appeal to be Heard by Not Less Than Two Judges
CHAPTER XX — APPEALS AND REVISION | CA.—Appeals to the High Court
261
Section 261 — Appeal to Supreme Court
CHAPTER XX — APPEALS AND REVISION | D.—Appeals to the Supreme Court
262
Section 262 — Hearing before Supreme Court
CHAPTER XX — APPEALS AND REVISION | D.—Appeals to the Supreme Court
263
Section 263 — Revision of Orders Prejudicial to Revenue
CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner
264
Section 264 — Revision of Other Orders
CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner
264A
Section 264A — Faceless Revision of Orders
CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner
264B
Section 264B — Faceless Effect of Orders
CHAPTER XX — APPEALS AND REVISION | E.—Revision by the Principal Commissioner or Commissioner
265
Section 265 — Tax to be Paid Notwithstanding Reference
CHAPTER XX — APPEALS AND REVISION | F.—General
266
Section 266 — Execution for Costs Awarded by Supreme Court
CHAPTER XX — APPEALS AND REVISION | F.—General
267
Section 267 — Amendment of Assessment on Appeal
CHAPTER XX — APPEALS AND REVISION | F.—General
268
Section 268 — Exclusion of Time Taken for Copy
CHAPTER XX — APPEALS AND REVISION | F.—General
268A
Section 268A — Filing of Appeal by Income-tax Authority (Monetary Limits)
CHAPTER XX — APPEALS AND REVISION | F.—General

Chapter XX

Sections in this chapter

Section 246 — Appealable Orders before Joint Commissioner (Appeals)

Section 246A — Appealable Orders before Commissioner (Appeals)

Section 247 — Appeal by Partner (Omitted) (Omitted)

Section 248 — Appeal by Person Denying Liability to Deduct Tax

Section 249 — Form of Appeal and Limitation

Section 250 — Procedure in Appeal

Section 251 — Powers of the Joint Commissioner (Appeals) or the Commissioner (Appeals)

Section 252 — Appellate Tribunal

Section 252A — Qualifications and Service Conditions of ITAT Members

Section 253 — Appeals to the Appellate Tribunal

Section 254 — Orders of Appellate Tribunal

Section 255 — Procedure of Appellate Tribunal

Section 256 — Statement of Case to the High Court

Section 257 — Statement of Case to Supreme Court in Certain Cases

Section 258 — Power to Require Statement to be Amended

Section 259 — Reference to be Heard by Not Less Than Two Judges

Section 260 — Decision of High Court or Supreme Court on the Case Stated

Section 260A — Appeal to High Court

Section 260B — High Court Appeal to be Heard by Not Less Than Two Judges

Section 261 — Appeal to Supreme Court

Section 262 — Hearing before Supreme Court

Section 263 — Revision of Orders Prejudicial to Revenue

Section 264 — Revision of Other Orders

Section 264A — Faceless Revision of Orders

Section 264B — Faceless Effect of Orders

Section 265 — Tax to be Paid Notwithstanding Reference

Section 266 — Execution for Costs Awarded by Supreme Court

Section 267 — Amendment of Assessment on Appeal

Section 268 — Exclusion of Time Taken for Copy

Section 268A — Filing of Appeal by Income-tax Authority (Monetary Limits)