Appeal

Appeal – An appeal is a legal remedy available to a taxpayer who wishes to contest an order or decision issued by the Income Tax Department. It provides the taxpayer an opportunity to seek a review of the assessment if they believe it has been made incorrectly, unfairly, or in violation of legal provisions. The appellate mechanism enables higher tax authorities to re-examine the case and provide appropriate relief or confirmation of the order.

Example: When an assessee disagrees with an addition or disallowance made by the Assessing Officer (AO) in the assessment order, they may file an appeal with the Commissioner of Income Tax (Appeals) within the stipulated time period as per the Income Tax Act.