Direct Tax Laws and International Taxation · Grievance Redressal

Appeals to CIT(Appeals) and Appellate Tribunal Explained

Updated 11 October 2026

An appeal asks a higher authority to correct an order against you. Under the Income-tax Act, 2025, section 356 lists orders appealable to the Joint Commissioner (Appeals). Further appeal lies to the Appellate Tribunal, then the High Court on a question of law. Identify the order, the forum, the bar and the time limit.

Understand Appeals to CIT(Appeals) and Appellate Tribunal

Tax orders can be wrong in fact or in law. The Act therefore gives you a ladder of appeals. You do not go to court first. You go to the first appellate authority, then to the Appellate Tribunal, and only then to the High Court on a question of law, and further to the Supreme Court.

Section 356 is headed "Appealable orders before Joint Commissioner Appeals". It lists what you can appeal against before the Joint Commissioner (Appeals). These are orders of an Assessing Officer below the rank of Joint Commissioner: an intimation under section 270(1) or 399(1) where you object to the adjustments made; an order under section 270(10) or 271 where you object to the income assessed, the tax determined, the loss computed or the status; an order of assessment, reassessment or recomputation under section 279; an order under section 398; a penalty order under Chapter XXI; and an order under section 287 or 288 that amends any of these.

There is one bar. Under section 356(2), no appeal lies before the Joint Commissioner (Appeals) if the order was passed by, or with the prior approval of, an income-tax authority above the rank of Deputy Commissioner. The Commissioner (Appeals) comes into the picture through transfer: under section 356(3), the Board or an authorised authority can transfer appeals between the Joint Commissioner (Appeals) and the Commissioner (Appeals). The other sections that govern appeals to the Commissioner (Appeals) are not in the text supplied here. If an appeal is transferred, you must be given a chance to be reheard. The Central Government may also notify a faceless scheme that removes the personal interface between the appellate authority and you, as far as technology allows.

The Act also deals with a common practical problem: the same legal question is already pending before a higher court in another case. Sections 375 and 376 handle this. Section 375 lets the assessee make a declaration so that the pending case is decided in line with the final ruling.

Section 376 works from the department's side. It applies where a collegium (two or more Chief Commissioners, Principal Commissioners or Commissioners, as specified by the Board) is of the opinion that a question of law in the assessee's case is identical with a question pending before the jurisdictional High Court or the Supreme Court in another case, and that the order in that other case is in favour of the assessee. The collegium may then decide that no appeal be filed for now. The other case may be the same assessee's case for another tax year or the case of a different assessee.

The assessee's acceptance matters. Under section 376(4), the Assessing Officer makes the application only if the assessee accepts that the question of law in the other case is identical to the one in the relevant case. If there is no such acceptance, the Assessing Officer proceeds under the normal appeal provisions.

In the paper, you are asked to apply this. Name the order, say whether it is appealable and before whom, and state the consequence. The detailed time limits, forms and fees for appeals are not in the text supplied here, so check them in your study material before the exam.

Key rules to remember

Appealable orders before Joint Commissioner (Appeals): Section 356(1): intimation (270(1)/399(1)), orders under 270(10)/271, assessment under 279, order under 398, penalty under Chapter XXI, amending orders under 287/288; The order must be of an Assessing Officer below the rank of Joint Commissioner.
Bar on appeal: Section 356(2): no appeal if order passed by or with prior approval of an authority above the rank of Deputy Commissioner; Such orders follow a different route. Do not send them to the Joint Commissioner (Appeals).
Status: Section 356(7): status = category of person under section 2(77) under which the assessee is assessed; Objection to status is a valid ground of appeal under section 356(1)(b).
Transfer of appeals: Section 356(3)-(4): transfer between Joint Commissioner (Appeals) and Commissioner (Appeals); appellant gets a chance of rehearing; The new authority continues from the stage reached.
Assessee declaration on identical question: Section 375(1): declaration to the Assessing Officer or appellate authority; section 375(4): order admitting or rejecting is final; The identical question must arise in the assessee's own case for another tax year and be pending before the High Court or the Supreme Court (a reference, an appeal under section 365 or 367, or a Special Leave Petition).
Collegium route: Section 376(3): application within 120 days from receipt of the order of the Joint Commissioner (Appeals), Commissioner (Appeals) or Appellate Tribunal; section 376(6): appeal within 60 days (Tribunal) or 120 days (High Court) from communication of the final High Court or Supreme Court order to the Principal Commissioner or Commissioner; The collegium acts when an identical question is pending before the High Court or Supreme Court in another case decided in the assessee's favour. The application under 376(3) is made to the Tribunal or High Court, stating that an appeal may be filed when the decision in the other case becomes final. It is not an appeal. Under 376(4), the application is made only if the assessee accepts that the questions are identical. The 120 days under 376(3) run from receipt of the appellate order. The 60 or 120 days under 376(6) run from communication of the final court order to the Principal Commissioner or Commissioner.

How to solve Appeals to CIT(Appeals) and Appellate Tribunal questions

Use the same sequence for any case-based question on appeals.

1Identify the order passed and the authority that passed it, including rank.
2Check whether it is in the list in section 356(1). Note the ground of objection, such as income, tax, loss, status or penalty.
3Check the bar in section 356(2): was the order passed by or with prior approval of an authority above Deputy Commissioner?
4Name the forum: the Joint Commissioner (Appeals) under section 356 first (the Commissioner (Appeals) may hear an appeal transferred under section 356(3)), then the Appellate Tribunal, then the High Court on a question of law.
5Check for an identical question of law pending in a higher forum, and decide whether section 375 or section 376 applies. For section 376, check that the collegium has formed the opinion and that the other case, pending before the High Court or Supreme Court, is one decided in the assessee's favour. Then check whether the assessee accepts that the questions are identical (section 376(4)). If yes, the application is made. If not, the Assessing Officer proceeds under the normal appeal provisions.
6State any time limit given in the question or text, and say clearly what happens if it is missed.
7Close with a one-line conclusion telling the assessee what to do.

Quickest way: Order, rank, forum, bar

When to use it: Use for MCQs and short case questions where you must pick the correct forum quickly.

Read the order type. Match it to section 356(1).
Look at who passed it. Above Deputy Commissioner rank or with such approval means no appeal to the Joint Commissioner (Appeals).
If an identical question is pending in a High Court or Supreme Court, think of section 375 for the assessee and section 376 for the department.
Pick the answer that gives both the forum and the condition.

Common mistakes in Appeals to CIT(Appeals) and Appellate Tribunal

Appealing to the Joint Commissioner (Appeals) against an order passed with approval of a senior authority.
Students remember the list of orders but forget the bar in section 356(2).
Fix: Always check the rank of the authority and any prior approval before naming the forum.
Saying any order of an Assessing Officer is appealable.
Students generalise from assessment orders.
Fix: Match the order to the list in section 356(1). Only the listed orders qualify.
Confusing section 375 with section 376.
Both deal with identical questions of law and sound alike.
Fix: Section 375 is the assessee's declaration. Section 376 is the department's collegium decision not to file an appeal for now.
Treating the order admitting or rejecting a section 375 claim as appealable.
Students assume every order can be challenged.
Fix: Section 375(4) says the order is final and cannot be questioned by appeal or revision.
Quoting limits of 60 and 120 days for the wrong appeal.
Section 376 has several time periods.
Fix: Remember 120 days for the application under 376(3), counted from receipt of the appellate order. Under 376(6), the appeal must be filed within 60 days (Tribunal) or 120 days (High Court) from communication of the final High Court or Supreme Court order to the Principal Commissioner or Commissioner.

Worked examples

Example 1

An Assessing Officer below the rank of Joint Commissioner passes an assessment order under section 279 against Meera Traders Pvt. Ltd. The order was not passed with approval of any higher authority. The company objects to the income assessed. Where can it appeal first?

Show the solution

The order is an assessment order under section 279, which is listed in section 356(1)(c).
The company objects to the income assessed. The order is appealable under section 356(1)(c) as an assessment order under section 279, and it is the order of an Assessing Officer below the rank of Joint Commissioner.
Check the bar in section 356(2): the order was not passed by or with prior approval of an authority above the rank of Deputy Commissioner. So the bar does not apply.
The company may therefore appeal to the Joint Commissioner (Appeals) under section 356. If the appeal is later transferred under section 356(3), the Commissioner (Appeals) may hear it, and the company must be given a chance to be reheard.

Answer: Yes. The appeal lies first to the Joint Commissioner (Appeals) under section 356(1)(c). The bar in section 356(2) does not apply.

Example 2

Rakesh Gupta has a question of law for tax year 2024-25 pending before the Commissioner (Appeals). The same question for tax year 2023-24 in his own case is pending before the High Court in an appeal under section 365. What can he do under the Income-tax Act, 2025?

Show the solution

The question in the relevant case is identical to the one in the other case, which is his own case for another tax year.
The other case is pending before the High Court on an appeal under section 365, which is covered by section 375(1)(b)(iii).
Rakesh may furnish a declaration to the appellate authority in the prescribed form and manner. He promises not to raise the question later before any appellate authority or higher forum if the authority agrees to follow the final decision.
The authority calls for the Assessing Officer's report (section 375(2)), then admits or rejects the claim by a written order. That order is final (section 375(4)).
If admitted, the case can be disposed of without waiting for the High Court. When the High Court decision becomes final, it applies to his case and the order is amended if necessary (section 375(5) and (6)).

Answer: He can make a declaration under section 375. If the claim is admitted, the case is decided now. The final High Court ruling is applied later, and he cannot raise the question again.

Exam tips

Write the section number next to each order you name. Section 356(1) clauses are easy marks.
Always mention the rank bar in section 356(2) in case-study answers.
Use a clear closing line: the forum, the condition, and the action the assessee should take.
Keep sections 375 and 376 apart. Say whose step it is: assessee or department.
Check your study material for the time limits, forms and fees for appeals, since these are not in the text supplied here.

Practice questions from Grievance Redressal

Appeals to CIT(Appeals) and Appellate Tribunal: frequently asked questions

Which orders can be appealed to the Joint Commissioner (Appeals)?

Section 356(1) lists them. They include intimations under section 270(1) or 399(1), orders under section 270(10) or 271, assessment orders under section 279, orders under section 398, penalty orders under Chapter XXI and amending orders under section 287 or 288. The order must be of an Assessing Officer below the rank of Joint Commissioner.

When is no appeal allowed before the Joint Commissioner (Appeals)?

Under section 356(2), no appeal lies if the order was passed by, or with the prior approval of, an income-tax authority above the rank of Deputy Commissioner.

Can an appeal be transferred between appellate authorities?

Yes. Under section 356(3), the Board or an authority it authorises may transfer a pending appeal between the Joint Commissioner (Appeals) and the Commissioner (Appeals). The appellant must then be given an opportunity of being reheard.

What does section 375 do for an assessee?

It lets an assessee who has an identical question of law in his own case for another tax year, pending before the High Court or the Supreme Court, furnish a declaration. If admitted, the present case is decided without waiting, and the final decision is applied later.