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Like we have special courts for Companies Act 2013, do we have a similar structure for Income Tax Act?


Aman Mahajan

Aman Mahajan

CA Inter

18K+

06-Jan-21 13:22

22

Answers (5)

Yes. Income Tax Appelate Tribunal.


Suraj Lakhotia

Suraj Lakhotia

Admin

06-Jan-21 17:27

Yes. Income Tax Appelate Tribunal.

And what if a person wants to challenge the judgement of IT Appellate Tribunal?


Aman Mahajan

Aman Mahajan

CA Inter

18K+

06-Jan-21 18:12

High Court

And if I want to challenge that, Iâ??ll go to the Supreme Court, right? So, the District court doesnâ??t play any role in Income Tax related matters?


Aman Mahajan

Aman Mahajan

CA Inter

18K+

07-Jan-21 08:31

And if I want to challenge that, Iâ??ll go to the Supreme Court, right? So, the District court doesnâ??t play any role in Income Tax related matters?

It will be at supreme court (only if the matter pertains to a question of law). Matter relating to question of facts are decided at High Court only. You will learn about it in CA Final. District court has no role.


Suraj Lakhotia

Suraj Lakhotia

Admin

07-Jan-21 16:08

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