INTRODUCTION: –
The income tax return filed by any assessee is scrutinize by the income tax department to
verify the accuracy of that particular return and if any inaccuracy find or query arise from the
department side then the assessing officer (hereafter referred AO) issue various notices in the
manner prescribed under the income tax act, 1961. Thereafter, the assessee need to reply the
notices and if reply filed by the assessee is found unsatisfactory then the AO issue the
assessment order in the prescribed format and complete the assessment proceedings.
However, if assessee is not convincing from the assessment order passed by the AO then a
right to appeal is given by the act where assessee can appeal before the various forum.
However, the assessee has no inherent right of appeal unless the statute specifically provides
that a particular order is applicable.
There are four stages of appeal under the Income-tax Act, 1961 which are as follows: