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Special court
Like we have special courts for Companies Act 2013, do we have a similar structure for Income Tax Act?
Answers (5)
Yes. Income Tax Appelate Tribunal.
And what if a person wants to challenge the judgement of IT Appellate Tribunal?
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?
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.