Income-tax Act, 2025

Appeals to Appellate Tribunal. - Section 362

Appeals to Appellate Tribunal.

362. (1) Any assessee, aggrieved by any of the following orders, may appeal to the Appellate Tribunal against such order

(a) an order passed under this Act, by a Commissioner (Appeals) or a Joint Commissioner (Appeals); or

(b) an order passed by a Principal Commissioner or Commissioner under

(i) section 332(7) or (8) or (9) or 351(2)(ii) or section 354(3); or

(ii) section 377 or 439 or 465; or

(iii) section 287 amending any order as referred to in sub-clauses (i) and (ii):

(c) an order passed by a Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or a Principal Director or Director under section 377 or 465 or an order passed under section 287 amending any such order; or

(d) an order passed by an Assessing Officer under section 270(10) or 279, in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 287 in respect of such order; or

(e) an order passed by an Assessing Officer under section 270(10) or 279, with the approval of the Principal Commissioner or Commissioner as referred to in section 274(12) or an order passed under section 287 or 288 in respect of such order; or

(f) an order passed by an Assessing Officer under section 234(4).

(2) The Principal Commissioner or Commissioner may, if he objects to any order passed by the Joint Commissioner (Appeals) or the Commissioner (Appeals) under this Act, direct the Assessing Officer to appeal to the Appellate Tribunal against the order.

(3) Every appeal under sub-section (1) or (2) shall be filed within two months from the end of the month in which the order sought to be appealed against is communicated to the assessee or to the Principal Commissioner or Commissioner.

(4) The Assessing Officer or the assessee, on receipt of notice that an appeal against an order, has been preferred un .... To read the full section download the app from Google Play store