Law and Procedure of Filing of Appeals

This 7th Edition of Law and Procedure of Filing of Appeals by Ram Dutt Sharma, published by Commercial Law Publishers (India) Pvt. Ltd., provides an exhaustive and practical guide to the process of filing appeals under Direct Tax Laws, updated in accordance with The Finance (No. 2) Act, 2024.

The book explains in detail the procedural and legal aspects of appeals before:

• Joint Commissioner (Appeals)

• Commissioner (Appeals)

• Income Tax Appellate Tribunal (ITAT)

• High Courts and the Supreme Court

Key features include:

• Step-by-step guidance on drafting, filing, and presenting appeals

• Relevant statutory provisions with corresponding rules and formats

• Limitation periods and condonation of delay principles

• Powers and functions of appellate authorities

• Appeal fees, documentation, and e-filing procedures

• Landmark judicial pronouncements shaping appellate practice

• Special chapters on writ petitions and special leave petitions in tax matters

This book is an indispensable resource for:

• Tax professionals, Chartered Accountants, and Advocates

• Departmental representatives and tax administrators

• Corporate tax teams handling litigation

• Law students specializing in taxation

With clear explanations, procedural checklists, and updated references, this edition equips readers to effectively navigate the appellate process in direct tax matters.