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\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01<\/span>
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u30a4\u30f3\u30c9\u62e0\u70b9\u306e\u677e\u6ce2\u3000\u512a\u5927\u3067\u3059\uff01<\/span><\/p>\n

\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u30102026\u5e74\u6700\u65b0\u3011\u30a4\u30f3\u30c9\u6cd5\u4eba\u7a0e\u52d9\u8abf\u67fb\u306e\u4e0d\u670d\u7533\u7acb\u30d7\u30ed\u30bb\u30b9\u3068\u5bfe\u7b56 \uff5c\u65e5\u7cfb\u4f01\u696d\u304c\u77e5\u308b\u3079\u304d\u5b9f\u52d9\u306e\u4e89\u70b9\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n\u30fb\u30a4\u30f3\u30c9\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a>
\n\u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n \u30fb\u30a4\u30f3\u30c9\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/span><\/p>\n

\u30102026\u5e74\u6700\u65b0\u3011\u30a4\u30f3\u30c9\u6cd5\u4eba\u7a0e\u52d9\u8abf\u67fb\u306e\u4e0d\u670d\u7533\u7acb\u30d7\u30ed\u30bb\u30b9\u3068\u5bfe\u7b56 \uff5c\u65e5\u7cfb\u4f01\u696d\u304c\u77e5\u308b\u3079\u304d\u5b9f\u52d9\u306e\u4e89\u70b9<\/h1>\n
\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0 \u30a4\u30f3\u30c9\u62e0\u70b9\u306e \u677e\u6ce2 \u96c4\u5927 \u3067\u3059\u3002
\n## I. \u4e0d\u670d\u7533\u7acb\u306e\u7cfb\u7d71\u3068\u5404\u6bb5\u968e\u306e\u6cd5\u7684\u69cb\u9020
\n\u30a4\u30f3\u30c9\u6240\u5f97\u7a0e\u306e\u4e0d\u670d\u7533\u7acb\u5236\u5ea6\u306f\u3001CIT(A) \u2192 ITAT \u2192 High Court \u2192 \u6700\u9ad8\u88c1\u3068\u3044\u30464\u6bb5\u968e\u306e\u7cfb\u7d71\u3067\u69cb\u6210
\n\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u67fb\u5b9a\u547d\u4ee4\u306e\u78ba\u5b9a\u304b\u3089\u7533\u7acb\u307e\u306730\u65e5\u3068\u3044\u3046\u53b3\u683c\u306a\u671f\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u671f\u9650
\n\u3092\u5f92\u904e\u3057\u305f\u5834\u5408\u306e\u56de\u5fa9\u306f\u5f53\u5c40\u306e\u88c1\u91cf\u306b\u59d4\u306d\u3089\u308c\u307e\u3059\u3002<\/p>\n
1\u30fb\u78ba\u5b9a\u5f8c30\u65e5\u4ee5\u5185<\/span><\/strong><\/p>\n
CIT(A)\u3078\u306e\u7533\u7acb\uff08Commissioner of Income Tax (Appeals)\uff09<\/span><\/strong>
\n\u78ba\u5b9a\u547d\u4ee4\u53d7\u9818\u5f8c30\u65e5\u4ee5\u5185\u306b\u7533\u7acb\u3002\u524d\u6255\u3044\u8981\u4ef6\uff08admitted tax\uff09\u304a\u3088\u3073\u57f7\u884c\u505c\u6b62\uff08stay of<\/span>
\ndemand\uff09\u306b\u3064\u3044\u3066\u306f\u624b\u7d9a\u7de8\u3092\u53c2\u7167\u3002Faceless Appeal Scheme\uff082020\u5e749\u670825\u65e5\u65bd\u884c<\/span>
\n\u3001Scheme 2021\u306f2021\u5e7412\u670828\u65e5\u6539\u8a02\uff09\u306b\u3088\u308a\u5be9\u7406\u306f\u96fb\u5b50\u5316\u30fb\u533f\u540d\u5316\u3002JCIT(A)\uff08Joint<\/span>
\nCommissioner\u7d1a\uff09\u304c\u20b925\u30e9\u30c3\u30af\u4ee5\u4e0b\u306e\u5c0f\u984d\u6848\u4ef6\u3092\u62c5\u5f53\u3057\u3001CIT(A)\u306f\u9ad8\u984d\u6848\u4ef6\u306b\u96c6\u4e2d\u3057\u3066<\/span>
\n\u3044\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
2\u30fb\u901a\u77e5\u6708\u672b+2\u30f6\u6708\u4ee5\u5185<\/span><\/strong><\/p>\n
ITAT\u3078\u306e\u7533\u7acb\uff08Income Tax Appellate Tribunal\uff09<\/span><\/strong>
\nFinance (No.2) Act 2024\uff082024\u5e7410\u67081\u65e5\u65bd\u884c\uff09\u306b\u3088\u308a\u3001\u7533\u7acb\u671f\u9650\u306f\u300c\u901a\u77e5\u6708\u672b\u65e5\u304b\u30892<\/span>
\n\u30f6\u6708\u4ee5\u5185\u300d\u306b\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\uff08\u65e7\u898f\u5b9a\u306f60\u65e5\uff09\u3002\u00a7254\u306b\u57fa\u3065\u304dITAT\u306f\u4e8b\u5b9f\u554f\u984c\u30fb\u6cd5\u5f8b\u554f<\/span>
\n\u984c\u306e\u53cc\u65b9\u3092\u5be9\u7406\u3067\u304d\u308b\u552f\u4e00\u306e\u4e8b\u5b9f\u5be9\u3067\u3059\u3002\u8ab2\u7a0e\u5f53\u5c40\u304b\u3089\u306e\u7533\u7acb\uff08Department Appeal\uff09\u306f<\/span>
\n\u00a7268A\u306b\u57fa\u3065\u304f\u8a34\u984d\u57fa\u6e96\uff08\u20b960\u30e9\u30c3\u30af\u8d85\uff09\u304c\u3042\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n
<\/p>\n
3\u30fbITAT\u5f8c120\u65e5\u4ee5\u5185<\/strong><\/span><\/p>\n
High Court\u3078\u306e\u7533\u7acb<\/span><\/strong>
\nITAT\u547d\u4ee4\u53d7\u9818\u5f8c120\u65e5\u4ee5\u5185\u306b\u7533\u7acb\u3002\u6cd5\u5f8b\u4e0a\u306e\u5b9f\u8cea\u7684\u554f\u984c\uff08substantial question of law\uff09\u304c<\/span>
\n\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u9650\u308a\u53d7\u7406\u3055\u308c\u307e\u3059\u3002\u4e8b\u5b9f\u8a8d\u5b9a\u306fITAT\u304c\u6700\u7d42\u5be9\u3068\u306a\u308a\u307e\u3059\u3002\u79fb\u8ee2\u4fa1\u683c\u30fbPE<\/span>
\n\u8a8d\u5b9a\u30fbGAAR\u7b49\u3001\u6cd5\u89e3\u91c8\u304c\u4e89\u70b9\u3068\u306a\u308b\u4e8b\u6848\u3067High Court\u307e\u3067\u4e89\u308f\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5897\u52a0\u3057\u3066\u3044<\/span>
\n\u307e\u3059\u3002<\/span><\/p>\n
<\/p>\n
4\u30fbHigh Court\u5f8c<\/span><\/strong><\/p>\n
\u6700\u9ad8\u88c1\u3078\u306e\u4e0a\u8a34<\/span><\/strong>
\nHigh Court\u306e\u5224\u6c7a\u306b\u5bfe\u3057\u3066\u3055\u3089\u306b\u4e0a\u8a34\u3059\u308b\u5834\u5408\u306f\u6700\u9ad8\u88c1\uff08Supreme Court\uff09\u3078\u3002Special<\/span>
\nLeave Petition\uff08SLP\uff09\u3092\u7d4c\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u53d7\u7406\u306f\u88c1\u91cf\u7684\u3067\u3059\u3002High Court\u304cITA\u306e\u89e3\u91c8\u306b<\/span>
\n\u3064\u3044\u3066\u5168\u56fd\u7684\u306b\u91cd\u8981\u306a\u6cd5\u5f8b\u554f\u984c\u3068\u8a8d\u5b9a\u3057\u305f\u5834\u5408\u306b\u6700\u9ad8\u88c1\u3067\u6c7a\u7740\u304c\u56f3\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n
\u306a\u304a\u3001Income Tax Act, 2025\uff08ITA 2025\uff09\u306f2026\u5e744\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001ITA 1961\u306f\u540c\u65e5\u5ec3\u6b62\u3055\u308c<\/span>
\n\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001AY 2026-27\u4ee5\u524d\u306b\u4fc2\u308b\u3059\u3079\u3066\u306e\u4e0d\u670d\u7533\u7acb\u624b\u7d9a\u306fITA 1961\u306e\u898f\u5b9a\u306e\u307e\u307e\u7d99\u7d9a\u3055\u308c<\/span>
\n\u307e\u3059\u3002\u65e5\u7cfb\u4f01\u696d\u304c\u73fe\u5728\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u6848\u4ef6\u306e\u5927\u90e8\u5206\u306f\u3053\u306e\u79fb\u884c\u898f\u5b9a\u306e\u5bfe\u8c61\u3067<\/span>\u3059\u3002<\/p>\n
\u00a0II. CIT(A)\u3078\u306e\u7533\u7acb\u306e\u5b9f\u52d9<\/span><\/strong><\/p>\n
Faceless Appeal Scheme\u306e\u5c0e\u5165\u3068\u73fe\u884c\u5236\u5ea6<\/span><\/strong>
\nFaceless Appeal Scheme 2020\u306fCBDT\u901a\u77e5No.76\/2020\u306b\u3088\u308a2020\u5e749\u670825\u65e5\u306b\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u3002<\/span>
\n\u305d\u306e\u5f8c\u3001Video Conference\u306b\u3088\u308b\u53e3\u982d\u5be9\u7406\u306e\u5b9f\u4f53\u7684\u6a29\u5229\u3092\u660e\u78ba\u5316\u3057\u305f\u6539\u8a02\u7248\u306eFaceless Appeal<\/span>
\nScheme 2021\u304c2021\u5e7412\u670828\u65e5\u306b\u65bd\u884c\uff08CBDT\u901a\u77e5No.139\/2021\uff09\u3055\u308c\u3066\u304a\u308a\u3001\u73fe\u884c\u5236\u5ea6\u306f<\/span>
\nScheme 2021\u3092\u57fa\u790e\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u7533\u7acb\u66f8\u30fb\u8a3c\u62e0\u66f8\u985e\u30fb\u4e3b\u5f35\u66f8\u9762\u306f\u3059\u3079\u3066ITBA\u30dd\u30fc\u30bf\u30eb\u3092\u901a\u3058\u3066<\/span>
\n\u63d0\u51fa\u3057\u3001\u62c5\u5f53CIT(A)\u306f\u7d0d\u7a0e\u8005\u306b\u958b\u793a\u3055\u308c\u307e\u305b\u3093\u3002\u66f8\u9762\u306e\u81ea\u5df1\u5b8c\u7d50\u6027\u304c\u5be9\u7406\u306e\u52dd\u6557\u3092\u5de6\u53f3\u3057\u307e\u3059\u3002<\/span>
\nScheme 2021\u3067\u306fCIT(A)\u306fVC\u306b\u3088\u308b\u53e3\u982d\u5be9\u7406\u306e\u7533\u8acb\u3092\u62d2\u5426\u3067\u304d\u305a\u3001\u3053\u308c\u306f\u7d0d\u7a0e\u8005\u306e\u5b9f\u4f53\u7684\u6a29\u5229\u3068<\/span>
\n\u3057\u3066\u78ba\u7acb\u3057\u3066\u3044\u307e\u3059\u3002\u8907\u96d1\u306a\u4e89\u70b9\u306b\u3064\u3044\u3066\u306f\u7a4d\u6975\u7684\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n
\u7533\u7acb\u5f8c\u306e\u5b9f\u52d9\uff1a\u57f7\u884c\u505c\u6b62\u3068\u5be9\u7406\u6226\u7565<\/span><\/strong><\/p>\n
\u7533\u7acb\u66f8\u306e\u63d0\u51fa\u3068\u540c\u6642\u306b\u3001\u78ba\u5b9a\u8ffd\u5fb4\u7a0e\u306e\u5f37\u5236\u56de\u53ce\u3092\u6b62\u3081\u308b\u57f7\u884c\u505c\u6b62\uff08stay of demand\uff09\u7533\u8acb\u3092\u884c\u3046<\/span>
\n\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002\u00a7220(6)\u306b\u57fa\u3065\u304dCIT(A)\u3078\u306e\u7533\u7acb\u4e2d\u306f\u56de\u53ce\u624b\u7d9a\u306e\u7336\u4e88\u3092\u7533\u8acb\u3067\u304d\u3001CBDT\u306e<\/span>
\nOffice Memorandum\u306b\u57fa\u3065\u304f20%\u524d\u6255\u3044\u306b\u3064\u3044\u3066\u306f\u624b\u7d9a\u7de8\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span>
\n\u7533\u7acb\u66f8\u306eGrounds of appeal\uff08\u7533\u7acb\u6839\u62e0\uff09\u306f\u5177\u4f53\u7684\u304b\u3064\u7db2\u7f85\u7684\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002\u5f8c\u306e<\/span>
\n\u6bb5\u968e\u3067\u65b0\u305f\u306a\u6839\u62e0\u3092\u8ffd\u52a0\u3059\u308b\u3053\u3068\u306f\u539f\u5247\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u521d\u56de\u7533\u7acb\u6642\u306b\u8003\u3048\u5f97\u308b\u3059\u3079\u3066<\/span>
\n\u306e\u6cd5\u7684\u30fb\u4e8b\u5b9f\u7684\u8ad6\u70b9\u3092\u8a18\u8f09\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u00a7250(6)\u306b\u57fa\u3065\u304dCIT(A)\u306f\u67fb\u5b9a\u5b98\u306e\u898b\u89e3<\/span>
\n\u3068\u7570\u306a\u308b\u72ec\u81ea\u306e\u7406\u7531\u4ed8\u3051\u3067\u547d\u4ee4\u3092\u4e0b\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u4e0d\u5229\u306a\u65b9\u5411\u3078\u306e\u5909\u66f4\u3082\u7406\u8ad6\u4e0a\u53ef\u80fd\u306a\u305f\u3081\u3001\u7533<\/span>
\n\u7acb\u5185\u5bb9\u306e\u7cbe\u67fb\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n
\u00a0III. ITAT\uff08Income Tax Appellate Tribunal\uff09<\/span><\/strong><\/p>\n
ITAT\u306f\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u552f\u4e00\u306e\u4e8b\u5b9f\u5be9\u3067\u3042\u308a\u3001\u4e8b\u5b9f\u554f\u984c\u30fb\u6cd5\u5f8b\u554f\u984c\u306e\u53cc\u65b9\u3092\u5be9\u7406\u3057\u307e\u3059\u3002High Court<\/span>
\n\u306f\u6cd5\u5f8b\u554f\u984c\u306e\u307f\u3092\u5be9\u7406\u3059\u308b\u305f\u3081\u3001\u4e8b\u5b9f\u8a8d\u5b9a\u306b\u95a2\u3057\u3066\u306fITAT\u306e\u5224\u65ad\u304c\u5b9f\u8cea\u7684\u306b\u6700\u7d42\u5be9\u3068\u306a\u308a\u307e\u3059\u3002<\/span>
\n\u3053\u306e\u305f\u3081\u3001ITAT\u3067\u306e\u7acb\u8a3c\u304c\u4e0d\u670d\u7533\u7acb\u5168\u4f53\u306e\u52dd\u6557\u3092\u6c7a\u3059\u308b\u3068\u7406\u89e3\u3059\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n
\u7533\u7acb\u306e\u8981\u4ef6\u3068\u8ab2\u7a0e\u5f53\u5c40\u306e\u8a34\u984d\u57fa\u6e96<\/span><\/strong><\/p>\n
\u7d0d\u7a0e\u8005\u304b\u3089\u306e\u7533\u7acb\u671f\u9650\u306fCIT(A)\u547d\u4ee4\u306e\u901a\u77e5\u6708\u672b\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\u3067\u3059\uff08Finance (No.2) Act 2024\u306b<\/span>
\n\u3088\u308a2024\u5e7410\u67081\u65e5\u304b\u3089\u6539\u6b63\uff09\u3002\u8ab2\u7a0e\u5f53\u5c40\u304b\u3089\u306e\u7533\u7acb\uff08Department Appeal\uff09\u306f\u540c\u3058\u304f\u901a\u77e5\u6708\u672b\u65e5<\/span>
\n\u304b\u30892\u30f6\u6708\u4ee5\u5185\u3067\u3059\u304c\u3001\u00a7268A\u306b\u57fa\u3065\u304d\u8ffd\u5fb4\u7a0e\u984d\u304c\u20b9600\u4e07\u8d85\u3067\u306a\u3051\u308c\u3070\u539f\u5247\u3068\u3057\u3066\u7533\u7acb\u304c\u8a8d\u3081\u3089\u308c<\/span>
\n\u307e\u305b\u3093\u3002\u3053\u306e\u8a34\u984d\u57fa\u6e96\u306b\u3088\u308a\u3001\u4e2d\u5c0f\u898f\u6a21\u306e\u6848\u4ef6\u3067\u306fCIT(A)\u547d\u4ee4\u304c\u5b9f\u8cea\u7684\u306b\u7d42\u5c40\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u5897<\/span>
\n\u3048\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n
ITAT\u306e\u6a29\u9650\u3068\u5b9f\u52d9\u4e0a\u306e\u7279\u5fb4<\/span><\/strong><\/p>\n
\u00a7<\/span>254\u306b\u57fa\u3065\u304dITAT\u306f\u3001\u78ba\u8a8d\u30fb\u5909\u66f4\u30fb\u53d6\u6d88\u30fb\u5dee\u623b\u3057\u306e\u5404\u547d\u4ee4\u3092\u4e0b\u3059\u6a29\u9650\u3092\u6709\u3057\u307e\u3059\u3002\u307e\u305f<\/span>
\nMiscellaneous Application\uff08MA\uff09\u5236\u5ea6\u306b\u3088\u308a\u3001ITAT\u547d\u4ee4\u304c\u4e0b\u3055\u308c\u305f\u6708\u672b\u304b\u30896\u30f6\u6708\u4ee5\u5185\u306b\u660e\u3089\u304b\u306a<\/span>
\n\u8aa4\u308a\u306e\u8a02\u6b63\u3092\u7533\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u79fb\u8ee2\u4fa1\u683c\u6848\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u00a792CA\u306b\u57fa\u3065\u304fTPO\u306e\u6a5f\u80fd\u5206<\/span>
\n\u6790\u30fbALP\u7b97\u5b9a\u304c\u4e89\u70b9\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u6bd4\u8f03\u5bfe\u8c61\u4f01\u696d\u306e\u9078\u5b9a\u30fb\u9664\u5916\u57fa\u6e96\u30fb\u6a5f\u80fd\u30ea\u30b9\u30af\u5206\u6790\u306e\u7cbe\u7dfb<\/span>
\n\u3055\u304cITAT\u3067\u306e\u7acb\u8a3c\u306e\u6838\u5fc3\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n
\u5b9f\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\uff1a<\/span><\/strong>ITAT\u3067\u306f\u66f8\u9762\u5be9\u7406\u304c\u539f\u5247\u3067\u3059\u304c\u3001\u53e3\u982d\u9673\u8ff0\uff08oral arguments\uff09\u306e\u6a5f\u4f1a\u304c\u3042\u308a\u307e\u3059<\/span>
\n\u3002\u4e8b\u5b9f\u95a2\u4fc2\u306e\u7acb\u8a3c\u306f\u4e8b\u5b9f\u5be9\u3068\u3057\u3066\u306eITAT\u3067\u5c3d\u304f\u3059\u5fc5\u8981\u304c\u3042\u308a\u3001High Court\u3067\u306f\u65b0\u305f\u306a\u4e8b\u5b9f\u3092\u4e3b\u5f35\u3059<\/span>
\n\u308b\u3053\u3068\u306f\u539f\u5247\u3067\u304d\u307e\u305b\u3093\u3002ITAT\u306e\u5224\u4f8b\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\uff08itat.gov.in\uff09\u3067\u985e\u4f3c\u6848\u4ef6\u306e\u5148\u884c\u5224\u65ad\u3092\u4e8b\u524d\u306b<\/span>
\n\u78ba\u8a8d\u3057\u3001\u5224\u4f8b\u304c\u6709\u5229\u306a\u5834\u5408\u306f\u7a4d\u6975\u7684\u306b\u5f15\u7528\u3059\u308b\u3053\u3068\u304c\u6709\u52b9\u3067\u3059\u3002<\/span><\/p>\n
\u00a0IV. \u4fee\u6b63\u7533\u7acb\u3068\u8077\u6a29\u306b\u3088\u308b\u66f4\u6b63<\/span><\/strong><\/p>\n
\u00a7263 \u4e0a\u4f4d\u5f53\u5c40\u306b\u3088\u308b\u66f4\u6b63\uff08Revision by PCIT\/CIT\uff09<\/span><\/strong>
\nPCIT\uff08Principal Commissioner of Income Tax\uff09\u307e\u305f\u306fCIT\uff08Commissioner of Income Tax\uff09\u306f\u3001<\/span>
\n\u4e0b\u4f4d\u306e\u67fb\u5b9a\u5b98\u306b\u3088\u308b\u67fb\u5b9a\u547d\u4ee4\u304c\u300c\u8aa4\u308a\u304b\u3064\u6240\u5f97\u306b\u4e0d\u5229\uff08erroneous and prejudicial to the interests<\/span>
\nof revenue\uff09\u300d\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u3001\u547d\u4ee4\u304c\u4e0b\u3055\u308c\u305f\u8ca1\u52d9\u5e74\u5ea6\u672b\u65e5\uff08FY\u672b\uff09\u304b\u30892\u5e74\u4ee5\u5185\u306b\u305d\u306e<\/span>
\n\u547d\u4ee4\u3092\u53d6\u6d88\u307e\u305f\u306f\u4fee\u6b63\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u00a7263(2)\uff09\u3002\u4f8b\u3048\u3070\u547d\u4ee4\u65e5\u304c2024\u5e7412\u670831\u65e5\uff08FY<\/span>
\n2024-25\uff09\u3067\u3042\u308c\u3070\u671f\u9650\u306f2027\u5e743\u670831\u65e5\u3068\u306a\u308a\u307e\u3059\u3002PCIT\u306b\u3088\u308b\u00a7263\u66f4\u6b63\u306f\u3001\u67fb\u5b9a\u5b98\u304c\u7279\u5b9a\u306e<\/span>
\n\u4e89\u70b9\u3092\u898b\u843d\u3068\u3057\u305f\u5834\u5408\u3084\u4e0d\u5341\u5206\u306a\u8abf\u67fb\u306e\u307e\u307e\u547d\u4ee4\u3092\u4e0b\u3057\u305f\u5834\u5408\u306b\u767a\u52d5\u3055\u308c\u307e\u3059\u3002\u4e0d\u670d\u7533\u7acb\u4e2d\u306e\u6848<\/span>
\n\u4ef6\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u304c\u3001CIT(A)\u3067\u7d0d\u7a0e\u8005\u304c\u52dd\u8a34\u3057\u305f\u4e8b\u9805\u306b\u3064\u3044\u3066PCIT\u304c\u00a7263\u3092\u767a\u52d5\u3059\u308b\u30b1\u30fc\u30b9<\/span>
\n\u304c\u3042\u308a\u3001\u4e8b\u5b9f\u4e0a\u306e\u4e8c\u91cd\u4e89\u8a1f\u30ea\u30b9\u30af\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u3001ITA 2025\uff08\u00a7377(7)\uff09\u3067<\/span>
\n\u306f\u3001\u88c1\u5224\u6240\u306e\u624b\u7d9a\u505c\u6b62\u547d\u4ee4\u7b49\u306b\u3088\u308b\u9664\u5916\u671f\u9593\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u4f59\u671f\u9593\u304c60\u65e5\u672a\u6e80\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u81ea<\/span>
\n\u52d5\u7684\u306b60\u65e5\u306b\u5ef6\u9577\u3055\u308c\u308b\u6700\u4f4e\u6b8b\u4f59\u671f\u9593\u30eb\u30fc\u30eb\u304c\u65b0\u8a2d\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n
\u00a7264 \u7d0d\u7a0e\u8005\u7533\u8acb\u306b\u3088\u308b\u66f4\u6b63\uff08Revision by Commissioner\uff09<\/span><\/strong><\/p>\n
\u7d0d\u7a0e\u8005\u306f\u3001\u78ba\u5b9a\u547d\u4ee4\u306b\u5bfe\u3057\u3066CIT(A)\u3078\u306e\u7533\u7acb\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u3001\u547d\u4ee4\u78ba\u5b9a\u304b\u30891\u5e74\u4ee5\u5185\u306b<\/span>
\nCommissioner of Income Tax\u3078\u00a7264\u306b\u57fa\u3065\u304f\u66f4\u6b63\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u5236\u5ea6\u306fCIT(A)<\/span>
\n\u3078\u306e\u7533\u7acb\u3068\u9078\u629e\u95a2\u4fc2\u306b\u3042\u308a\u3001\u540c\u4e00\u4e8b\u9805\u306b\u3064\u3044\u3066\u4e21\u8005\u3092\u4e26\u884c\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u5c11\u984d<\/span>
\n\u30fb\u660e\u767d\u306a\u8aa4\u308a\u306b\u3064\u3044\u3066CIT(A)\u5be9\u7406\u306e\u30b3\u30b9\u30c8\u3092\u907f\u3051\u305f\u3044\u5834\u5408\u306b\u6709\u52b9\u306a\u624b\u6bb5\u3067\u3059\u304c\u3001Commissioner\u306e<\/span>
\n\u5224\u65ad\u304c\u62d8\u675f\u529b\u3092\u6301\u3064\u305f\u3081\u614e\u91cd\u306a\u5229\u7528\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n
\u307e\u3068\u3081<\/span><\/strong><\/p>\n
\u30a4\u30f3\u30c9\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u8ffd\u5fb4\u7a0e\u304c\u78ba\u5b9a\u3057\u305f\u5834\u5408\u3001\u6ce3\u304d\u5bdd\u5165\u308a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002CIT(A)\u304b\u3089<\/span>
\nITAT\u3001\u3055\u3089\u306bHigh Court\u307e\u3067\u3001\u6bb5\u968e\u7684\u306a\u4e0d\u670d\u7533\u7acb\u306e\u4ed5\u7d44\u307f\u304c\u6574\u5099\u3055\u308c\u3066\u304a\u308a\u3001\u6b63\u5f53\u306a\u4e3b\u5f35\u304c\u3042\u308c<\/span>
\n\u3070\u8986\u305b\u308b\u30b1\u30fc\u30b9\u306f\u5b9f\u969b\u306b\u591a\u304f\u3042\u308a\u307e\u3059\u3002\u3082\u3061\u308d\u3093\u8a34\u8a1f\u306e\u305f\u3081\u306e\u5c02\u9580\u5bb6\u5831\u916c\u7b49\u306e\u7d4c\u6e08\u7684\u30b3\u30b9\u30c8\u3084\u6642<\/span>
\n\u9593\u7684\u30b3\u30b9\u30c8\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u30b3\u30b9\u30c8\u3068\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u3092\u6bd4\u8f03\u3057\u306a\u304c\u3089\u9867\u554f\u3084\u30a4\u30f3\u30c9\u4eba<\/span>
\n\u4f1a\u8a08\u58eb\u3068\u6b63\u3057\u3044\u7a0e\u52d9\u8abf\u67fb\u5bfe\u5fdc\u6226\u7565\u3092\u3059\u308a\u5408\u308f\u305b\u5bfe\u5fdc\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n
\u305f\u3060\u3057\u3001\u6700\u3082\u5927\u5207\u306a\u306e\u306f\u300c\u6642\u9593\u3068\u306e\u6226\u3044\u300d\u3067\u3042\u308b\u3068\u3044\u3046\u8a8d\u8b58\u3067\u3059\u3002\u78ba\u5b9a\u547d\u4ee4\u3092\u53d7\u3051\u53d6\u3063\u305f\u77ac\u9593\u304b<\/span>
\n\u308930\u65e5\u306e\u30ab\u30a6\u30f3\u30c8\u30c0\u30a6\u30f3\u304c\u59cb\u307e\u308a\u307e\u3059\u3002\u3053\u306e\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u9078\u629e\u80a2\u306f\u6025\u6fc0\u306b\u72ed\u307e\u308a\u307e\u3059\u3002\u547d\u4ee4\u66f8<\/span>
\n\u304c\u5c4a\u3044\u305f\u3089\u3001\u5185\u5bb9\u306e\u7cbe\u67fb\u3088\u308a\u3082\u5148\u306b\u300c\u3044\u3064\u307e\u3067\u306b\u4f55\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304b\u300d\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c<\/span>
\n\u6700\u521d\u306e\u4e00\u6b69\u3067\u3059\u3002<\/span>
\n\u3082\u3046\u4e00\u70b9\u3001Faceless Appeal\u5236\u5ea6\u306e\u4e0b\u3067\u306f\u66f8\u985e\u304c\u3059\u3079\u3066\u3067\u3059\u3002\u62c5\u5f53\u8005\u306b\u76f4\u63a5\u8aac\u660e\u3059\u308b\u6a5f\u4f1a\u306f\u307b\u307c\u3042<\/span>
\n\u308a\u307e\u305b\u3093\u3002\u65e5\u9803\u304b\u3089\u300c\u3053\u306e\u53d6\u5f15\u306f\u5c06\u6765\u3069\u3046\u8aac\u660e\u3059\u308b\u304b\u300d\u3092\u610f\u8b58\u3057\u3066\u5951\u7d04\u66f8\u30fb\u8a3c\u8de1\u30fb\u8b70\u4e8b\u9332\u3092\u6574\u5099<\/span>
\n\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u3001\u7d50\u679c\u3068\u3057\u3066\u6700\u3082\u52b9\u679c\u7684\u306a\u7a0e\u52d9\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/span><\/p>\n
\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30a4\u30f3\u30c9\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e\u3054\u8cea\u554f\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089
\n\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n
<\/p>\n
$\"\"$ <\/a><\/p>\n

\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/h2>\n
$\"\"$ <\/a>
\n\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n
\u9032\u51fa\u4e88\u5b9a\u306e\u56fd\u3001\u9032\u51fa\u3057\u3066\u3044\u308b\u56fd\u306e\u60c5\u5831\u53ce\u96c6\u306b\u3001\u6642\u9593\u304b\u304b\u308a\u307e\u305b\u3093\u304b\uff1f
\n<\/span>\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001
\n\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/span>
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\n\u305d\u3093\u306a<\/span>\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/span><\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026
\n<\/span>\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c\u300cWiki Investment<\/a>\u300d<\/strong><\/span>\u3067\u3059\uff01!
\n<\/span>\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591620\u30ab\u56fd\u8d85\u306b\u5c55\u958b\u3057\u3066\u304a\u308a\u3001<\/span>
\n\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002
\n<\/span>
\n $\"\"$ <\/a>
\n\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f<\/strong><\/span>\u3011<\/strong><\/span><\/em><\/span><\/p>\n
\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/u><\/em>\u3092\u66f4\u65b0\u3059\u308bNews update<\/u><\/em><\/span><\/strong><\/span><\/p>\n
\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u9802\u304f\u3001
\n<\/strong>\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308bQ\uff06A\u96c6<\/u><\/em><\/span><\/strong><\/span><\/p>\n
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\u30fb<\/span>\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/span>
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\n\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3068\u3057\u3066\u3001\u3053\u308c\u307e\u3067\u591a\u304f\u306e\u4f01\u696d\u69d8\u3068\u95a2\u308f\u308a\u3001
\n\u8ab2\u984c\u3092\u89e3\u6c7a\u3057\u3066\u304d\u305f\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u9054\u306b\u3088\u308b<\/span>
\n\u7d4c\u55b6\u8ab2\u984c\u3084\u60a9\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u30d6\u30ed\u30b0\u3092\u7121\u6599\u516c\u958b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/p>\n
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\n
$\"\"$
\nTokyo Consulting Firm Private Limited\uff08India\uff09
\n\u677e\u6ce2\u3000\u512a\u5927\uff08\u307e\u3064\u306a\u307f\u3000\u3086\u3046\u3060\u3044\uff09<\/p>\n
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