The income tax assessment under section 143(3) of the Act of Jayant Co. Ltd. was completed by the Deputy Commissioner of Income Tax. Before whom, should Jayant Co. Ltd file its appeal against assessment ?

CS Executive · Tax Laws · PYQS · June 2021
The income tax assessment under section 143(3) of the Act of Jayant Co. Ltd. was completed by the Deputy Commissioner of Income Tax. Before whom, should Jayant Co. Ltd file its appeal against assessment ?
(A) Joint Commissioner
(B) Commissioner of Income Tax (Appeals)
(C) ITAT
(D) High Court

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Income Tax

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