Income Tax Appeals-I : Before CIT(A), Tribunal, High Court - Filing Fees, Time Limits and other details.

PARTICULARS	CIT(A)	TRIBUNAL	HIGH COURT
INCOME TAX	Sec. 246 to 251	Sec. 252 to 255	Sec. 260A & 260B
1.Orders Appealable	Mentioned u/s.246A	Mentioned u/s. 253.	Mentioned U/s. 260A
2.Time Limit of Filing the Appeal.	Within 30 Days from the date of Receipt of Notice of Demand.	Within 60 Days from the date of Service of CIT(A)'s order.	Within 120 days from the date of Communication of Appellate Tribunal order.
3.Prescribed Form No.	Form No. 35. (As per Rule 45)	Form No. 36. (As per Rule 47(1))	As per High Court original side Rules.
4.Who can file Appeal	Aggrieved Assessee	Aggrieved Assessee or Commissioner.	Aggrieved Assessee or Commissioner.
5.Fees Payable	Rs.250/- where the Assessed Income is Rs.1 lakh or less; more than Rs.1 lakh but less than Rs.2 lakh-Rs.500/- and more than Rs.2 lakh-Rs.1000/-. Any other matter – Rs. 500/-.	Rs.500/- where the Income assessed is Rs.1 lakh or less, Rs.1,500/- where the income assessed is more than Rs.1 lakh but less than Rs.2lakh and 1% of assessed income, subject fee maximum of Rs.10,000/- where the income assessed income is more than 2 lakhs.Other appeals under direct taxes –Rs. 1,000/-. Miscellaneous applications U/s.254(2) Rs.50/- Stay petitions Rs.500/- Appeals involving any other matters Rs.500/-	Ad-volarem fee leviable on the amount in dispute, i.e. the difference between the amount of tax actually assessed and the amount of tax admitted by the assessee as payable by him, subject to a maximum of Rs.10,000/- (only by assessee). {As per Article 16A to Schedule I of the Bombay Court Fees Act}.
6.Documents to be Filed.	Form No.35, Grounds of Appeal, Statement of Facts, Copy of Order against which appeal is preferred, Notice of Demand and original challan of filing fees.	Form No.36, Grounds of Appeal, Copy of Order against which appeal is preferred, & Documents filed before the CIT(A) as referred in the adjacent column.	Memo of Appeal; Statement of facts, orders of the lower authorities and documents relied upon the Tribunal and lower authorities.
7. Documents to be Submitted in :	Duplicate.	Triplicate.	Duplicate. One copy to be served on Respondent.
8.Place of Filing.	CIT(A) as mentioned in the Notice of Demand.	Registrar of the Appellate Tribunal.	Respective High Court.
Cross Objection. 1.Prescribed Form No.	---	Form No. 36 A. (As per Rule 47(1))	Rule 22 of order XLI of CPC
2.Time Limit for filing the Cross Objection.	---	Within 30 days of the receipt of the notice of appeal filed by the dept viz., other party.	Within 30 days form date of service of the appeal.
3.Fees Payable.	---	No Fees Payable for cross objection filed by assessee.	---
Stay Application 1. Fees Payable	---	Rs.500/- (w.e.f.1/10/1998) [per application as per the decision of the Tribunal]	---
2. Documents to be filed.	---	Stay Petition, Rejection order for stay by CIT & Assessing Officer, Affidavit, Orders of lower authorities & documents furnished to them.	---
Miscellaneous Application 1) Fees Payable	---	Rs.50/- (w.e.f. 1/10/98)	---
2) Documents to be filed	---	Miscellaneous Application Petition, order of the Tribunal, Affidavit	---