In recent times, cases of additions of income by respective Income Tax Officers/Assessing Officers have increased substantially. Factor such as demonetization, increased reliance on information technology and availability of tremendous data available with the Income Tax Department have contributed in the growth of litigations between the assessees and the income tax department.
APPEAL BEFORE COMMISSIONER OF INCOME TAX
An assessee aggrieved by the Order of the assessing officer has been given rights to appeal to the higher authorities, even up to the hon’ble Supreme Court.
Read more on: https://taxguru.in/income-tax/appeal-commissioner-income-tax.html
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