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CA Final Appeals, Revision and Dispute Resolution — practice questions — page 2

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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Appeals, Revision and Dispute Resolution questions and exercises with answers

Showing questions 31–59 of 59.

For an assessment appeal under section 249, the 30 days run from service of what?Read the answer and worked solution →For an appeal under section 248, the 30 days under section 249 count from which date?Read the answer and worked solution →Section 248 allows an appeal by whom?Read the answer and worked solution →Which circumstance lets the Commissioner (Appeals) condone a delayed appeal?Read the answer and worked solution →With a return filed, an appeal is admitted only after paying what?Read the answer and worked solution →With no return filed, what must be paid before the appeal?Read the answer and worked solution →Who must be notified of the appeal hearing date?Read the answer and worked solution →At an appeal hearing, how may the appellant be heard under section 250(2)?Read the answer and worked solution →Before disposing of an appeal, the Commissioner (Appeals) may do what?Read the answer and worked solution →When can a ground missing from the appeal form be raised?Read the answer and worked solution →What must the first appeal order state?Read the answer and worked solution →Besides the assessee, who gets the appeal order?Read the answer and worked solution →Section 251 powers in an assessment appeal include:Read the answer and worked solution →In a penalty appeal, the first appellate authority may:Read the answer and worked solution →Before enhancing an assessment, the appellant must get what?Read the answer and worked solution →Section 251's Explanation covers which matters?Read the answer and worked solution →Section 154 allows an income-tax authority to amend an order to correct what?Read the answer and worked solution →An enhancing section 154 amendment first requires what?Read the answer and worked solution →Section 154 time limit, from the end of the order's financial year?Read the answer and worked solution →How soon must a section 154 application be decided?Read the answer and worked solution →On a mistake the assessee reports under section 154:Read the answer and worked solution →After an assessment-reducing amendment, the officer must:Read the answer and worked solution →A notice of demand after an enhancing section 154 amendment is deemed issued under which section?Read the answer and worked solution →An order treating a person as agent of a non-resident is made under which section?Read the answer and worked solution →A section 154 or 155 order is appealable when it:Read the answer and worked solution →An appeal lies to which court from a High Court judgment in an income-tax matter?Read the answer and worked solution →An assessment under section 144 is known as what kind of assessment?Read the answer and worked solution →Section 147 relates to assessment of which kind of income?Read the answer and worked solution →What is an advance ruling?Read the answer and worked solution →

Worked practice questions

For an assessment appeal under section 249, the 30 days run from service of what?

  1. The notice of demand
  2. The return of income
  3. The scrutiny notice
  4. The Tribunal's final order
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Correct answer: A. The notice of demand

Where the appeal relates to an assessment or penalty, time runs from the date of service of the notice of demand.

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For an appeal under section 248, the 30 days under section 249 count from which date?

  1. Date of the order passed
  2. Date the tax was paid
  3. End of the financial year
  4. Date of filing the return
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Correct answer: B. Date the tax was paid

Section 249(2)(a) counts the period for a section 248 appeal from the date the tax was paid.

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Section 248 allows an appeal by whom?

  1. Person denying a TDS liability
  2. Person seeking a refund
  3. Firm seeking registration
  4. Person denying residence
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Correct answer: A. Person denying a TDS liability

Section 248 is the appeal route for a person who denies that tax was deductible from payments he made.

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