The Income Tax Appellate Tribunal (ITAT) is a quasi-judicial institution established in 1941 under the Ministry of Law & Justice, Government of India. It functions as the second appellate authority under the Income Tax Act, 1961, and deals with appeals against orders passed by the Commissioner of Income Tax (Appeals). Headquartered in Delhi, the ITAT operates through various benches across India, ensuring the fair and impartial resolution of tax-related disputes between taxpayers and the Income Tax Department.
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