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Income_tax_2025

Section / Rule Number Content


128 Appeals to Commissioner (Appeals)
128A Procedure in appeal
129 Appellate Tribunal
129A Appeals to the Appellate Tribunal
129B Orders of Appellate Tribunal
129C Procedure of Appellate Tribunal
129D Powers of Board or Commissioner of Customs to pass certain orders
129DA Omitted
129DD Revision by Central Government
129E Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
129EE Interest on delayed refund of amount deposited under the proviso to section 129E
130 Statement of case to High Court
130A Application to High Court
130B Power of High Court or Supreme Court to require statement to be amended
130C Case before High Court to be heard by not less than two judges
130D Decision of High Court or Supreme Court on the case stated
130E Appeal to Supreme Court
130F Hearing before Supreme Court
131 Sums due to be paid notwithstanding reference, etc
131A Exclusion of time taken for copy
131B Transfer of certain pending proceedings and transitional provisions
131BA. Appeal not to be filed in certain cases
131C Definitions