Bharat’s Faceless – Appeals, Revisions & Judicial Review by R.P. Garg

Chapter 1      Appeals

Chapter 2      Tax Scheme — Appeal Revision & Review

Chapter 3      Duties of Counsel & Key to Practice

Chapter 4      Principles of law

Chapter 5      Resolution under Agreements and Rulings

Chapter 6      Interim Directions (Sections 144A, 144BA 144C)

Chapter 7      Rectification and Avoiding Appeals

Chapter 8      Interim Board of Settlement/Dispute Resolution Committee

Chapter 9      First Appeal to JCIT(A)/Commissioner (Appeals)

Chapter 10   Appeal to Appellate Tribunal

Chapter 11   Pre-Appeal Reference to High Court

Chapter 12   Appeal to High Court

Chapter 13   Appeal to Supreme Court

Chapter 14   Supplemental Appeal Provision

Chapter 15   Revision of Orders Prejudicial to Revenue

Chapter 16   Revision of Other Orders

Chapter 17   Judicial Review

Appendix 1   Faceless Appeal Scheme, 2020 14 Contents at a glance

Appendix 2   Section 250 of the Income-Tax Act, 1961 —

Commissioner (Appeals) — Procedure of Application of Procedure in Appeal with Respect to Faceless Appeal Scheme, 2020

Appendix 3   Section 253 of the Income-Tax Act, 1961 — Appellate Tribunal — Appeals to — Instructions regarding Standard Operating Procedure on Filing of Appeals to ITAT under section 253 and Related Matters

Appendix 4   E-advance Rulings Scheme, 2022

Appendix 5   e-Appeals Scheme, 2023