What are the key features of the objection and appeal process against the Commissioner’s decision? (Maximum 350 words)
In a government department or any other organization, a commissioner is an important/vital official. They will have the same powers as the civil and criminal courts to punish contempt and obstruction of their proceedings.
The issues that show the nature of the dispute between the assessors and the revenue are referred to as grounds of appeal. There is a chance that the tax payer will not be satisfied with the assessment made by the assessment officer, in which case an appeal will be filed with the Commissioner of Income Tax.
The Commissioner General has the authority to assess anyone at any time, and it is the tax payer's responsibility to prove the assessment.
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