Month: September 2018

The Income Tax judicial process in India starts with the Commissioner of Income Tax (Appeals), CIT(A) for short, followed by the Income Tax Appellate Tribunal, High Courts and finally the Supreme Court. The taxpayer, when aggrieved by the order of the tax officer, is granted a right to file an appeal before CIT (A). The CIT (A), being a quasi-judicial authority, is expected to function with an impartial, independent and…