CS Professional · Advanced Direct Tax Laws and Practice · Appeals
Under section 359 of the Income-tax Act, 2025, after disposing of an appeal, to whom must the Commissioner (Appeals) communicate the order?
The order must go to the assessee and to the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner. Section 359(6) of the Income-tax Act, 2025 requires both communications, so sending it to only one party or to the Tribunal is incorrect.
- AThe assessee only
- BThe Assessing Officer only
- CThe assessee and the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or CommissionerCorrect
- DThe Appellate Tribunal and the assessee
Explanation
Section 359(6) requires the order to be communicated to the assessee and to the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner. The Tribunal is not a recipient at this stage, and communication is not limited to one party.
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