{"id":270080,"date":"2022-07-14T17:30:24","date_gmt":"2022-07-14T12:00:24","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=270080"},"modified":"2022-07-14T15:32:31","modified_gmt":"2022-07-14T10:02:31","slug":"application-u-s-158ab-to-defer-filing-of-appeal-before-tribunal-or-jurisdictional-high-court-introduced-vide-income-tax-twenty-second-amendment-rules-2022","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/14\/application-u-s-158ab-to-defer-filing-of-appeal-before-tribunal-or-jurisdictional-high-court-introduced-vide-income-tax-twenty-second-amendment-rules-2022\/","title":{"rendered":"Application u\/s 158AB to defer filing of appeal before Tribunal or jurisdictional High Court introduced vide Income-tax (Twenty Second Amendment) Rules, 2022"},"content":{"rendered":"<p style=\"text-align: justify;\"><span id=\"page7R_mcid200\" class=\"markedContent\"><span dir=\"ltr\" role=\"presentation\">The Central Board of Direct Taxes notifies Income-tax (Twenty Second Amendment) Rules, 2022<\/span><span dir=\"ltr\" role=\"presentation\"> to amend the Income-tax Rules, 1962. The amendment introduces a provision dealing with Application u\/s 158AB to defer filing of appeal before Tribunal or jurisdictional High Court.<\/span><\/span><span id=\"page7R_mcid201\" class=\"markedContent\"><br role=\"presentation\" \/><\/span><span id=\"page7R_mcid202\" class=\"markedContent\"><\/span><\/p>\n<h4 style=\"text-align: justify;\">Key points:<\/h4>\n<ul style=\"text-align: justify;\">\n<li>Rule 16 which specifies \u201cDeclaration under Section 158A\u201d has been renumbered to Rule 15A.<\/li>\n<li>New Rule 16 which specifies \u201cApplication under section 158AB to defer filing of appeal before the Appellate Tribunal or the jurisdictional High Court\u201d has been inserted:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\">\u201cThe application referred to in sub-section (2) of section 158AB, required to be made before the Appellate Tribunal or the jurisdictional High Court, as the case may be, shall be made in Form No. 8A by the Assessing Officer\u201d<\/p>\n<ul>\n<li style=\"text-align: justify;\">In Appendix II a new Form 8A has been inserted.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct Taxes notifies Income-tax (Twenty Second Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. The amendment introduces <\/p>\n","protected":false},"author":8808,"featured_media":268668,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[8991,16031,29414,2554,2824,2621],"class_list":["post-270080","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-appeal","tag-appellate-tribunal","tag-cbdt","tag-Jurisdiction","tag-Ministry_of_Finance","tag-Tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Application u\/s 158AB to defer filing of appeal before Tribunal or jurisdictional High Court introduced vide Income-tax (Twenty Second Amendment) Rules, 2022 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/14\/application-u-s-158ab-to-defer-filing-of-appeal-before-tribunal-or-jurisdictional-high-court-introduced-vide-income-tax-twenty-second-amendment-rules-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Application u\/s 158AB to defer filing of appeal before Tribunal or jurisdictional High Court introduced vide Income-tax (Twenty Second Amendment) Rules, 2022\" \/>\n<meta property=\"og:description\" content=\"The Central Board of Direct Taxes notifies Income-tax (Twenty Second Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. 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