Section 286 - Appeal to Appellate Income Tax Authority
(1) If a taxpayer is aggrieved by the order of the Income Tax Authority, he may appeal to the concerned Appellate Income Tax Authority on the following matters, namely:-
(a) assessment of income;
(b) assessment of payable tax;
(c) set of or carry forward of loss;
(d) imposition of penalty or interest;
(e) charges and computation of surcharges or any other sum;
(f) determining the amount of refunded;
(g) tax credit; and.
(h) relating to any refund.
(2) Subject to the provisions of sub-section (3), an appeal shall lie only to the Commissioner (Appeals) in the following matters, namely:-
(a) appeal by the company;
(b) an appeal against any order made under section 213; and
(c) appeals against an order of adjustments or penalty relating to international transactions.
(3) Board-
(a) may assign of any appeal to the Appellate Income-tax Authority for disposal; and
(b) may transfer any appeal from one Appellate Income Tax Authority to another Appellate Income Tax Authority for disposal.
(4) No appeal shall lie in respect of any income treated as taxable share income.
(5) No appeal shall lie against an order of assessment of tax in the cases mentioned in the table below, namely:-
| Situations for filling returns | Conditions |
(1) | (2) |
Where the return has been filed | Where no tax has been paid under section 173 |
In cases where the return has not been filed | Minimum 10% (ten percent) of the tax assessed by the Deputy commissioner of taxes has not been paid: |
Provided that if the appellant has paid the tax on the basis of his return before filing the appeal and the Appellate Income-tax Authority is satisfied that for satisfactory reasons the appellant could not pay the tax before filing the return, the Appellate Income-tax Authority may entertain the appeal for hearing.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.