Appellate Authority

Tax Glossary Definition

Appellate Authority

An appellate authority is an officer or tribunal designated under the Income Tax Act to hear and decide appeals filed by taxpayers who are dissatisfied with the decisions or assessment orders of lower tax authorities. These authorities ensure fairness, transparency, and justice in the tax administration process.

Example: The Commissioner of Income Tax (Appeals) [CIT(A)] and the Income Tax Appellate Tribunal (ITAT) are the main appellate authorities that handle income tax–related appeals.

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