India Income Tax Appellate Tribunal

The India Income Tax Appellate Tribunal (ITAT) is a specialized judicial body that hears appeals related to income tax disputes between taxpayers and the Income Tax Department. It acts as a tax court, providing an avenue for taxpayers to challenge decisions made by lower tax authorities. The ITAT evaluates evidence, listens to arguments, and makes rulings based on tax laws. Its decisions can influence tax policy and are essential for ensuring fairness and clarity in tax matters, helping taxpayers understand their rights and obligations.