alleryStart learning →Time limit for a section 253 appeal to the Tribunal?
- 30 days
- 45 days
- 60 days
- 90 days
Show answer and solution
Correct answer: C. 60 days
Section 253(3) fixes sixty days from communication of the order to the assessee or the Commissioner.
CA Final Appeals, Revision and Dispute Resolution — practice questions
Explore 59 free Appeals, Revision and Dispute Resolution questions in CA Final Taxation. Open each question or exercise to read its content, reference answers and available explanation.
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Showing questions 1–30 of 59.
Time limit for a section 253 appeal to the Tribunal?Read the answer and worked solution →When the other side appeals to the Tribunal, a party served with notice may file cross-objections within how many days?Read the answer and worked solution →Under section 253(2), an objecting Commissioner may:Read the answer and worked solution →The Tribunal can admit a late appeal on what ground?Read the answer and worked solution →An order following DRP directions is appealable to:Read the answer and worked solution →Which body hears appeals against 263 revision orders?Read the answer and worked solution →Which form is filed to prefer an appeal before the Income Tax Appellate Tribunal?Read the answer and worked solution →The Income Tax Appellate Tribunal was set up on 25 January of which year?Read the answer and worked solution →Which provision originally created the ITAT?Read the answer and worked solution →The ITAT is which level of appellate authority?Read the answer and worked solution →The ITAT functions under which Ministry?Read the answer and worked solution →A usual ITAT division bench consists of:Read the answer and worked solution →ITAT orders reach the High Court on which question?Read the answer and worked solution →A late ITAT appeal must come with what?Read the answer and worked solution →Section 263 revision needs an order erroneous and what else?Read the answer and worked solution →Before passing a revision order under section 263, what must the Commissioner give the assessee?Read the answer and worked solution →Section 263's two-year limit runs from the end of which period?Read the answer and worked solution →When can a section 263 revision be made beyond the normal time limit?Read the answer and worked solution →Which makes an order deemed erroneous under section 263?Read the answer and worked solution →An order not following a Board instruction under which section is deemed erroneous under section 263?Read the answer and worked solution →Section 263 also reaches an order of the Transfer Pricing Officer made under which section?Read the answer and worked solution →Which order can a section 263 revision produce?Read the answer and worked solution →Section 264 deals with revision of which orders?Read the answer and worked solution →Under section 264, the Commissioner may not act on his own motion if the order is older than what?Read the answer and worked solution →A taxpayer seeking Commissioner's revision of an order under section 264 has what time to apply?Read the answer and worked solution →A late section 264 application is admitted if the assessee shows:Read the answer and worked solution →When is revision under section 264 barred?Read the answer and worked solution →What limit binds a section 264(1) order?Read the answer and worked solution →Revision under section 264 may begin on whose initiative?Read the answer and worked solution →Section 249: appeal to the first authority within how many days?Read the answer and worked solution →
Worked practice questions
When the other side appeals to the Tribunal, a party served with notice may file cross-objections within how many days?
- 90 days
- 60 days
- 30 days
- 15 days
Show answer and solution
Correct answer: C. 30 days
Section 253(4) lets the assessee or the Assessing Officer file a memorandum of cross-objections within thirty days of receiving the notice, even without having appealed.
Under section 253(2), an objecting Commissioner may:
- Appeal to the High Court
- Revise it under section 264
- Refer it for settlement
- Direct an ITAT appeal
Show answer and solution
Correct answer: D. Direct an ITAT appeal
The department cannot appeal on its own; the Commissioner directs the Assessing Officer to file the appeal before the Appellate Tribunal.
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