An appeal against the order passed by the Assessing Officer under section 143(3) read with section 148 of the Income Tax Act can be filed by an aggrieved assessee before the:

CS Executive · Tax Laws · PYQS · December 2021
An appeal against the order passed by the Assessing Officer under section 143(3) read with section 148 of the Income Tax Act can be filed by an aggrieved assessee before the:
(A) Addl. Commissioner of Income Tax
(B) Commissioner of Income Tax (Appeals)
(C) ITAT
(D) Commissioner of Income Tax

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Income Tax Act, 1961

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