Skip to content
Try for free

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search
Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act 2008 Section 116

Appeal to Commissioner of Incometax (Appeals)

~1 min read
https://sooperkanoon.com/act/48808

Bare act section · Research

About this section

Finance Act 2008 Section 116 is part of Finance Act 2008 - Appeal to Commissioner of Incometax (Appeals). Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

(1) An assessee aggrieved by any assessment order made by the Assessing Officer under section 103 or any order under section 104, or denying his liability to be assessed under this Chapter, or by an order imposing penalty under this Chapter, may appeal to the Commissioner of Income-tax (Appeals) within thirty days from the date of receipt of the order of the Assessing Officer.

(2) An appeal under sub-section (1) shall be in such form and shall be verified in such manner as may be prescribed and shall be accompanied by a fee of one thousand rupees.

(3) Where an appeal has been filed under sub-section (1), the provisions of sections 249 to 251 of the Income-tax Act, 1961(43 of 1961), shall, as far as may be, apply to such appeal.

Frequently asked questions

What does Finance Act 2008 Section 116 provide?

Section Section 116 of the Finance Act 2008 (Appeal to Commissioner of Incometax (Appeals)) is reproduced on this page as part of the Finance Act 2008. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 2008 Section 116?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2008 Section 116. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial
1M+ judgments indexed

Brief any judgment in 18 sections.

Search Supreme Court, High Courts, and tribunals - then open an AI Brief on any result. Core search is free; full AI desk free for 7 days.

Start 7-day free trial - no card Talk to Sales