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Appeal to High Court and Supreme Court - Black Money Act - CA Final International Taxation Elective Paper 6C - CA Arinjay Jain

APPEAL TO HIGH COURT – SECTION 19
i) SUBSTANTIAL QUESTION OF LAW
ii) Time-limit for filing appeal
iii) FILING APPEAL AFTER EXPIRY OF 120 DAYS
iv) APPLICABILITY OF CODE OF CIVIL PROCEDURE

APPEAL TO SUPREME COURT – SECTION 21
SUMMARY OF APPELLATE PROVISIONS

REVISION OF ORDERS PREJUDICIAL TO REVENUE - SECTION 23
i) Examination of available records
ii) Opportunity of being heard
iii) INQUIRY
iv) No cancellation of assessment or fresh assessment
v) MATTERS DECIDED IN APPEAL
vi) TIME-LIMIT FOR PASSING REVISION ORDER
vii) Exclusions in computing limitation period
viii) CIRCUMSTANCES IN WHICH ORDER DEEMED TO BE ERRONEOUS

REVISION OF OTHER ORDERS - SECTION 24
1. Orders which cannot be revised
2. Time limit for revision application by assessee
3. Extended time-limit for making an application for revision of order
6. Fees for filing revision application
7. TIME LIMIT FOR PASSING REVISION ORDER
8. EXCLUSIONS IN COMPUTING THE TIME LIMIT FOR PASSING REVISION ORDER