{"id":729,"date":"2024-09-18T17:42:03","date_gmt":"2024-09-18T12:12:03","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=729"},"modified":"2025-06-26T15:56:46","modified_gmt":"2025-06-26T10:26:46","slug":"appeal-under-income-tax","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/appeal-under-income-tax\/","title":{"rendered":"Appeal Under Income Tax : CBDT\u2019s Revised Thresholds for Faster Resolutions"},"content":{"rendered":"\n

Appeal is a petition against an order of assessing officer when an assessee is not satisfied with the order of assessing officer he may file an appeal against his order or may apply for its revisions to the commissioner of income tax.<\/p>\n\n\n\n

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Table of Contents<\/p>\r\nToggle<\/span><\/path><\/svg><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n

  • Income Tax Appeal Process<\/a>
    • The first level of appeal – Commissioner of Income Tax (Appeals)<\/a><\/li>
    • Secondly if dissatisfied with CIT(A) order – Income Tax Appellate Tribunal (ITAT)<\/a><\/li>
    • Third for substantial questions of law after ITAT decision – High Court<\/a><\/li>
    • The final appeal, only on significant legal matters – Supreme Court<\/a><\/li><\/ul><\/li>
    • Threshold for Filing Appeals by Income Tax Department<\/a><\/li>
    • Applicability<\/a><\/li>
    • Appeals Based on Merits, Not Just Tax Effect<\/a><\/li>
    • Conclusion<\/a><\/li><\/ul><\/nav><\/div>\r\n

      <\/span>Income Tax Appeal Process<\/span><\/h2>\n\n\n\n

      Income tax liability is determined at the level of Assessing Officer first. A taxpayer aggrieved by the actions of the Assessing Officer can appeal as follows:<\/p>\n\n\n\n

      <\/span>The first level of appeal – Commissioner of Income Tax (Appeals)<\/span><\/h3>\n\n\n\n

      Applellate Section :<\/strong> 246A to 249
      Appeal Form : <\/strong>35
      Time Limit of filling Appeal : <\/strong>30 days<\/p>\n\n\n\n

      <\/span>Secondly if dissatisfied with CIT(A) order – Income Tax Appellate Tribunal (ITAT)<\/span><\/h3>\n\n\n\n

      Applellate Section :<\/strong> Sec 253
      Appeal Form :<\/strong> 36
      Time Limit of filling Appeal :<\/strong> 60 days<\/p>\n\n\n\n

      <\/span>Third for substantial questions of law after ITAT decision – High Court<\/span><\/h3>\n\n\n\n

      Applellate Section : <\/strong>Sec 260A
      Time Limit of filling Appeal :<\/strong> 120 days<\/p>\n\n\n\n

      <\/span>The final appeal, only on significant legal matters – Supreme Court<\/span><\/h3>\n\n\n\n

      Applellate Section :<\/strong> Sec 262<\/p>\n\n\n\n

      <\/span>Threshold for Filing Appeals by Income Tax Department<\/span><\/h2>\n\n\n\n

      The Income Tax Department has raised the threshold limit for filing appeals<\/a><\/strong> in various judicial forums. The revised limits, as per a CBDT circular, are:<\/p>\n\n\n\n

      Appellate Forum<\/strong><\/td>Monetary Limit
      [Till 16th Sep 2024<\/strong>]<\/td>      		Revised Monetary Limit
      [From 17th Sep 2024<\/strong>]<\/td><\/tr>
      Before Income Tax Appellate Tribunal<\/td>50,00,000<\/td>60,00,000<\/td><\/tr>
      Before High Court<\/td>1,00,00,000<\/td>2,00,00,000<\/td><\/tr>
      Before Supreme Court<\/td>2,00,00,000<\/td>5,00,00,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

      <\/span>Applicability<\/span><\/h2>\n\n\n\n

      The revised threshold limits is also applicable to cases, including disputes related to TDS and TCS.<\/p>\n\n\n\n

      <\/span>Appeals Based on Merits, Not Just Tax Effect<\/span><\/h2>\n\n\n\n

      Tax authorities are advised to focus on merit-based decisions, not just monetary limits. The aim is to reduce unnecessary litigation and offer certainty to taxpayers.<\/p>\n\n\n\n

      <\/span>Conclusion<\/span><\/h2>\n\n\n\n

      With the higher thresholds, fewer cases will need to go to higher courts and will help to settle disputes faster at lower levels.
      Tax authorities should focus on important cases, not just on those that meet the monetary limit. This should lead to smoother, more balanced outcomes for everyone involved.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Appeal is a petition against an order of assessing officer when an assessee is not satisfied with the order of […]<\/p>\n","protected":false},"author":2,"featured_media":730,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-729","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"\r\nAppeal Under Income Tax : CBDT\u2019s Revised Thresholds for Faster Resolutions - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Appeals are filed by taxpayer, if disagrees with the decision regarding tax disputes. 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