Income Tax Appellate Tribunal
Also called: ITAT · Topic: Justice Delivery: Subordinate Courts, Tribunals, Legal Aid and Judicial Reforms · NCERT: Beyond NCERT
Meaning
The Income Tax Appellate Tribunal (ITAT) was set up in 1941, which makes it India's oldest tribunal. It hears appeals in direct tax disputes, meaning taxes such as income tax that people pay directly to the government. It is the last fact-finding body in such cases. After the ITAT, an appeal can raise only questions of law, not questions of fact.
Example
A taxpayer disputes the income figure that the tax department used to calculate their tax. Whether that income was actually earned is a question of fact, and the ITAT gives the final decision on it.
Don't confuse with
- GST Appellate Tribunal: it hears appeals on GST, an indirect tax, and began work only in 2025.
Related concepts
- National Green Tribunal
- National Company Law Tribunal
- National Company Law Appellate Tribunal
- Debt Recovery Tribunal
- Securities Appellate Tribunal
- GST Appellate Tribunal
- Armed Forces Tribunal
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