Section 249 of ITA, 1961 : Section 249: Form Of Appeal And Limitation

Explanation using Example

Example Application of Section 249 of The Income-tax Act, 1961:

Imagine Mr. Sharma received an assessment order from the Income Tax Department stating that his total taxable income for the previous year was assessed to be ₹150,000. He disagrees with the computation made by the Assessing Officer, believing that certain deductions were not properly accounted for, which would reduce his taxable income.

Mr. Sharma decides to appeal against the assessment order to the Commissioner (Appeals). As per Section 249(1) of the Income-ta...

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