What is Exclusion of time taken for copy? What is Filing of appeal or application for reference by income-tax authority? Section 268 and 268a of Income Tax Act 1961

Exclusion of time taken for copy and Filing of appeal or application for reference by income-tax authority are defined under section 268 and 268A of Income Tax Act 1961. Provisions under these Sections are:

 

Section 268 of Income Tax Act "Exclusion of time taken for copy"

268. In computing the period of limitation prescribed for an appeal or an application under this Act, the day on which the order complained of was served and, if the assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order, shall be excluded.

 

Section 268A of Income Tax Act "Filing of appeal or application for reference by income-tax authority"

268A. (1) The Board may, from time to time, issue orders, instructions or directions to other income-tax authorities, fixing such monetary limits as it may deem fit, for the purpose of regulating filing of appeal or application for reference by any income-tax authority under the provisions of this Chapter.

 

(2) Where, in pursuance of the orders, instructions or directions issued under sub-section (1), an income-tax authority has not filed any appeal or application for reference on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal or application for reference on the same issue in the case of-

(a) the same assessee for any other assessment year; or

(b) any other assessee for the same or any other assessment year.

(3) Notwithstanding that no appeal or application for reference has been filed by an income-tax authority pursuant to the orders or instructions or directions issued under sub-section (1), it shall not be lawful for an assessee, being a party in any appeal or reference, to contend that the income-tax authority has acquiesced in the decision on the disputed issue by not filing an appeal or application for reference in any case.

(4) The Appellate Tribunal or Court, hearing such appeal or reference, shall have regard to the orders, instructions or directions issued under sub-section (1) and the circumstances under which such appeal or application for reference was filed or not filed in respect of any case.

(5) Every order, instruction or direction which has been issued by the Board fixing monetary limits for filing an appeal or application for reference shall be deemed to have been issued under sub-section (1) and the provisions of sub-sections (2), (3) and (4) shall apply accordingly.

 

Income Tax Act 1961

What are the Powers of the Commissioner (Appeals)? What is Appellate Tribunal? Section 251 and 252 of Income Tax Act 1961

What is Appeals to the Appellate Tribunal? What is Orders of Appellate Tribunal? Section 253 and 254 of Income Tax Act 1961

What is Procedure of Appellate Tribunal? What is Statement of case to the High Court? Section 255 and 256 of Income Tax Act 1961

What is Statement of case to Supreme Court in certain cases? What is Power of High Court or Supreme Court to require statement to be amended? Section 257 and 258 of Income Tax Act 1961

What is Case before High Court to be heard by not less than two judges? What is Decision of High Court or Supreme Court on the case stated? Section 259 and 260 of Income Tax Act 1961

What is Appeal to High Court? What is the meaning of Case before High Court to be heard by not less than two Judges? Section 260A and 260B of Income Tax Act 1961

What is Appeal to Supreme Court? What is Hearing before Supreme Court? Section 261 and 262 of Income Tax Act 1961

What is Revision of orders prejudicial to revenue? What is Revision of other orders? Section 263 and 264 of Income Tax Act 1961

What is Tax to be paid notwithstanding reference, etc? What is Execution for costs awarded by Supreme Court? What is Amendment of assessment on appeal? Section 265, 266 and 267 of Income Tax Act 1961

What is Exclusion of time taken for copy? What is Filing of appeal or application for reference by income-tax authority? Section 268 and 268a of Income Tax Act 1961

What is the Definition of High Court? What are acquisition of immovable properties and transfer Definitions? Section 269 and 269a of Income Tax Act 1961