Section 253 of ITA, 1961 : Section 253: Appeals To The Appellate Tribunal
ITA, 1961
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Explanation using Example
Imagine a small business owner, Mr. Sharma, who has recently been audited by the Income Tax Department. The Assessing Officer determined that there were discrepancies in his reported income and calculated additional taxes due. Mr. Sharma received an order under section 143(3) of the Income-tax Act, 1961, demanding payment of the additional taxes.
Mr. Sharma believes that the Assessing Officer has made an error in interpreting his expenses and income. He decides to contest the order. Accordi...
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