Section 248 of Income Tax Act "Appeal by a person denying liability to deduct tax in certain cases"
248. Where under an agreement or other arrangement, the tax deductible on any income, other than interest, under section 195 is to be borne by the person by whom the income is payable, and such person having paid such tax to the credit of the Central Government, claims that no tax was required to be deducted on such income, he may appeal to the Commissioner (Appeals) for a declaration that no tax was deductible on such income.
249. (1) Every appeal under this Chapter shall be in the
prescribed form and shall be verified in the prescribed
manner and shall, in case of an appeal made to the
Commissioner (Appeals) on or after the 1st day of October,
1998, irrespective of the date of initiation of the
assessment proceedings relating thereto be accompanied by a
fee of,-
(i) where the total income of the assessee as computed by
the Assessing Officer in the case to which the appeal
relates is one hundred thousand rupees or less, two hundred
fifty rupees;
(ii) where the total income of the assessee, computed as
aforesaid, in the case to which the appeal relates is more
than one hundred thousand rupees but not more than two
hundred thousand rupees, five hundred rupees;
(iii) where the total income of the assessee, computed as
aforesaid, in the case to which the appeal relates is more
than two hundred thousand rupees, one thousand rupees;
(iv) where the subject matter of an appeal is not covered
under clauses (i), (ii) and (iii), two hundred fifty rupees.
(2) The appeal shall be presented within thirty days of the
following date, that is to say,-
(a) where the appeal is under section 248, the date of
payment of the tax, or
(b) where the appeal relates to any assessment or penalty,
the date of service of the notice of demand relating to the
assessment or penalty:
Provided that, where an application has been made under
section 146 for reopening an assessment, the period from the
date on which the application is made to the date on which
the order passed on the application is served on the
assessee shall be excluded :
Provided further that where an application has been made
under sub-section (1) of section 270AA, the period beginning
from the date on which the application is made, to the date
on which the order rejecting the application is served on
the assessee, shall be excluded, or
(c) in any other case, the date on which intimation of the
order sought to be appealed against is served.
(2A) Notwithstanding anything contained in sub-section (2),
where an order has been made under section 201 on or after
the 1st day of October, 1998 but before the 1st day of June,
2000 and the assessee in default has not presented any
appeal within the time specified in that sub-section, he may
present such appeal before the 1st day of July, 2000.
(3) The Commissioner (Appeals) may admit an appeal after the
expiration of the said period if he is satisfied that the
appellant had sufficient cause for not presenting it within
that period.
(4) No appeal under this Chapter shall be admitted unless at
the time of filing of the appeal,-
(a) where a return has been filed by the assessee, the
assessee has paid the tax due on the income returned by him;
or
(b) where no return has been filed by the assessee, the
assessee has paid an amount equal to the amount of advance
tax which was payable by him:
Provided that, in a case falling under clause (b) and on an
application made by the appellant in this behalf, the
Commissioner (Appeals) may, for any good and sufficient
reason to be recorded in writing, exempt him from the
operation of the provisions of that clause.
250. (1) The Commissioner (Appeals) shall fix a day and
place for the hearing of the appeal, and shall give notice
of the same to the appellant and to the Assessing Officer
against whose order the appeal is preferred.
(2) The following shall have the right to be heard at the
hearing of the appeal-
(a) the appellant, either in person or by an authorised
representative;
(b) the Assessing Officer, either in person or by a
representative.
(3) The Commissioner (Appeals) shall have the power to
adjourn the hearing of the appeal from time to time.
(4) The Commissioner (Appeals) may, before disposing of any
appeal, make such further inquiry as he thinks fit, or may
direct the Assessing Officer to make further inquiry and
report the result of the same to the Commissioner (Appeals).
(5) The Commissioner (Appeals) may, at the hearing of an
appeal, allow the appellant to go into any ground of appeal
not specified in the grounds of appeal, if the Commissioner
(Appeals) is satisfied that the omission of that ground from
the form of appeal was not wilful or unreasonable.
(6) The order of the Commissioner (Appeals) disposing of the
appeal shall be in writing and shall state the points for
determination, the decision thereon and the reason for the
decision.
(6A) In every appeal, the Commissioner (Appeals), where it
is possible, may hear and decide such appeal within a period
of one year from the end of the financial year in which such
appeal is filed before him under sub-section (1) of section
246A.
6[(6B) The Central Government may make a scheme, by
notification in the Official Gazette, for the purposes of
disposal of appeal by Commissioner (Appeals), so as to
impart greater efficiency, transparency and accountability
by-
(a) eliminating the interface between the Commissioner
(Appeals) and the appellant in the course of appellate
proceedings to the extent technologically feasible;
(b) optimising utilisation of the resources through
economies of scale and functional specialisation;
(c) introducing an appellate system with dynamic
jurisdiction in which appeal shall be disposed of by one or
more Commissioner (Appeals).
(6C) The Central Government may, for the purposes of giving
effect to the scheme made under sub-section (6B), by
notification in the Official Gazette, direct that any of the
provisions of this Act relating to jurisdiction and
procedure for disposal of appeals by Commissioner (Appeals)
shall not apply or shall apply with such exceptions,
modifications and adaptations as may be specified in the
notification:
Provided that no direction shall be issued after the 31st
day of March, 2022.
(6D) Every notification issued under sub-section (6B) and
sub-section (6C) shall, as soon as may be after the
notification is issued, be laid before each House of
Parliament.]
(7) On the disposal of the appeal, the Commissioner
(Appeals) shall communicate the order passed by him to the
assessee and to the Principal Chief Commissioner or Chief
Commissioner or Principal Commissioner or Commissioner.