Income Tax Appellate Tribunal (ITAT)
- Recently, the Income Tax Appellate Tribunal (ITAT) froze the bank accounts of Congress party over 2018-19 returns but the appellate tribunal provided partial relief.
- ITAT is a quasi-judicial institution set up in January 1941.
- It specialises in dealing with appeals under the Direct Taxes Acts.
- It hears income tax appeals from taxpayers against orders passed by the Income Tax Authorities.
- The orders passed by the ITAT are final; an appeal lies to the High Court only if a substantial question of law arises for determination.
- Presently ITAT has 63 Benches in 27 different states covering almost all the cities having ....
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