Income Tax Appeal Process – Commissioner (Appeals), Tribunal and High Court under the Act 2025
In short
- The first appeal goes to the Commissioner (Appeals) or Joint Commissioner (Appeals) within 30 days, with a fee of ₹250, ₹500 or ₹1,000 depending on assessed income (section 358).
- Further appeals lie to the Appellate Tribunal (section 362), the High Court on a substantial question of law within 120 days (section 365) and the Supreme Court (section 367).
- Before you appeal, consider rectification of a mistake (section 287) and, where available, the Dispute Resolution Committee (section 379).
If you disagree with an assessment or intimation, The appeals and revision provisions of the Income-tax Act, 2025 (sections 356 to 379) give you a ladder of remedies.
The appeal ladder
| Stage | Section | Time limit / fee |
|---|---|---|
| Joint Commissioner (Appeals) or Commissioner (Appeals) | 356, 357, 358 | Within 30 days; fee ₹250 / ₹500 / ₹1,000 |
| Appellate Tribunal (ITAT) | 361, 362, 363, 364 | As prescribed in section 362 and Rule 193 |
| High Court | 365 | Within 120 days; only on a substantial question of law |
| Supreme Court | 367, 368 | As the section provides |
First appeal – what you can appeal against
Under sections 356 and 357, an assessee, deductor or collector may appeal against orders such as:
- adjustments made in an intimation under section 270(1) or 399(1);
- an assessment order, where you object to the income assessed, the tax determined, the loss computed or the status;
- a reassessment under section 279;
- an order under section 398 (failure to deduct tax) and penalty orders;
- an order where you deny that you are liable to be assessed.
Fee and time limit (section 358)
| Total income assessed | Fee |
|---|---|
| ₹1,00,000 or less | ₹250 |
| More than ₹1,00,000 and up to ₹2,00,000 | ₹500 |
| More than ₹2,00,000 | ₹1,000 |
- The appeal must be presented within 30 days (sub-section 3). A late appeal can be admitted if you show sufficient cause (sub-section 5).
- The appeal is not admitted unless you have paid the tax due on the income you returned, or, if you filed no return, an amount equal to the advance tax payable. The appellate authority may exempt you from this on application, with reasons recorded (sub-sections 6 and 7).
- Appeal in the form Form No. 99 (rule 167).
Before or alongside an appeal
- Rectification (section 287): if there is a mistake apparent from the record in an order or intimation, ask the authority to amend it. This is cheaper and faster than an appeal.
- Revision (sections 377 and 378): the department can revise orders prejudicial to revenue, and you can apply for revision of other orders. An application under section 378 must be made within the period in that section.
- Dispute Resolution Committee (section 379): for classes of persons the Board specifies, the Committee can modify variations, reduce or waive penalty and grant immunity from prosecution.
- Penalty waiver (section 440): you can apply for waiver of penalty under section 439 and immunity from prosecution if you pay the tax, interest and the additional income-tax required.
Tips
- Note the date on which the order or intimation was served – the 30 days run from it.
- Pay the undisputed tax first so the appeal is not rejected.
- Attach a clear statement of facts and grounds, supporting documents and proof of fee.
Still have a question? Ask TAXBADI – get an answer from the Act, Rules and forms, with the exact sections cited.
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- Clubbing of Income – Section 99: When Spouse or Minor Child Income Is Added to Yours
- Filing Income Tax Return Late – Fee under Section 428 and Interest under Sections 423 to 425
This guide is for general information and is not tax advice. Tax figures are before health and education cess unless stated. The law and the official notifications are the final authority – see our Disclaimer. Found a mistake? Tell us.