Income Tax Appellate Tribunal (ITAT)

The Income Tax Appellate Tribunal (ITAT) is a specialized body in India that hears appeals related to income tax disputes between taxpayers and the tax department. If individuals or businesses disagree with a tax assessment or decision made by the tax authority, they can appeal to the ITAT. It serves as a quasi-judicial body, providing a platform for fair hearings and resolutions. Established in 1941, it plays a crucial role in interpreting tax laws and ensuring justice in taxation matters, helping to resolve issues efficiently while contributing to the broader legal framework of tax jurisprudence.