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CS Executive Practice Test: Appeal, Revision, Settlement, Penalties, Offences & Recovery of Tax – CS Executive Tax Laws
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Avg score: 73% Most missed: “An assessment order under section 143(3) dated 15.9.2020 was served on the asses…”
CS Executive Practice Test: Appeal, Revision, Settlement, Penalties, Offences & Recovery of Tax – CS Executive Tax Laws
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25 Questions

1. An order passed by the Commissioner (Appeals) should be communicated to
2. Revision of an order which is prejudicial to the revenue is made under –
3. Income Tax Appellate Tribunal (ITAT) as per section 254(2A) may hear and decide any appeal within a period of:
4. The order passed by the Assessing Officer when challenged before the Commissioner (Appeals) under section 246A, memorandum of appeal should be filed in
5. An appeal from the order of ITAT lies before the High Court and the same is to be filed within the period of days from the date on which the order appealed against is received by the assessee or the CIT
6. Mr. Balwant received an assessment order passed under section 143(3) on 10.1.2020. He wants to prefer an appeal before C1T (Appeals) against the assessment order. The time limit for preferring appeal is……days from the date of receipt of the assessment order
7. Revision order of the Commissioner of Income Tax passed under section 264 of the Income Tax Act, 1961 can be challenged by the assessee by filing an appeal to:
8. Income Tax Appellate Tribunal (ITAT) as per section 254(2A) may hear and decide any appeal within a period of:
9. The Principal Commissioner of Income-tax is empowered to revise the assessment order of the Assessing Officer when the same is found to be erroneous and prejudicial to the interest of Revenue. Such power is vested in the Principal Commissioner of Income-tax u/s:
10. Revision order of the Commissioner of Income Tax passed under section 264 of the Income Tax Act, 1961 can be challenged by the assessee by filing an appeal to:
11. An assessment order under section 143(3) dated 15.9.2020 was served on the assessee on 25.9.2020. The Commissioner wants to make a revision of the order passed under section 143(3) by invoking section 263. The time limit for passing revision order under section 263 is:
12. The rationale behind the power of revision of orders prejudicial to the interest of revenue conferred on the Commissioner of Income Tax under Section 263 of Income-tax Act, 1961 is that:
13. The respondent is having the right to file a Memorandum of Cross Objections before the ITAT after receipt of the Memorandum of Appeal filed by the appellant. Such Memorandum of Cross Objections is to be filed by the respondent within a period of:
14. The Commissioner of Income-tax is empowered to revise the assessment order of the Assessing Officer when the same is erroneous and prejudicial to the interest of revenue.
Such power is vested in the Commissioner of Income-tax under
15. An appeal against the order passed by the Assessing Officer u/s 143(3) read with section 148 can be filed by an aggrieved assessee before the:
16. An order passed by the Commissioner (Appeals) should be communicated to
17. The time limit for making revisional order under Section 263(2) and 263(3) is
18. The first appeal can be filed by:
19. Dec. 2016: Any person who is aggrieved by the order passed by the Appellate Tribunal may make the appeal to High Court within
20. Mr. Balwant received an assessment order passed under section 143(3) on 10.1.2020. He wants to prefer an appeal before C1T (Appeals) against the assessment order. The time limit for preferring appeal is……days from the date of receipt of the assessment order
21. An assessment order under section 143(3) dated 15.9.2020 was served on the assessee on 25.9.2020. The Commissioner wants to make a revision of the order passed under section 143(3) by invoking section 263. The time limit for passing revision order under section 263 is:
22. Income Tax Appellate Tribunal (ITAT) as per section 254(2A) may hear and decide any appeal within a period of:
23. The time limit for making revisional order under Section 263(2) and 263(3) is
24. The first appeal can be filed by:
25. Mr. Bimal received an assessment order passed by the Assessing Officer on 10.1.2020. What is the time limit within which the appeal has to be filed to CIT (Appeals) in case the assessee wants to challenge the order of the Assessing Officer