CS Professional · Advanced Direct Tax Laws and Practice · Appeals
Under section 359(5) of the Income-tax Act, 2025, an appeal is filed before the Commissioner (Appeals) on 10 August 2027, which falls in the financial year 2027-28. By which date should the appeal, where possible, be heard and decided?
The target date is 31 March 2029. Section 359(5) counts one year from the end of the financial year in which the appeal is filed, not from the filing date. Filing in 2027-28 means the year ends on 31 March 2028.
- A31 March 2029Correct
- B9 August 2028
- C31 March 2028
- D9 February 2028
Explanation
The appeal is to be heard and decided, where possible, within one year from the end of the financial year in which it is filed. The financial year ends on 31 March 2028, so one year later is 31 March 2029. Counting one year from the filing date, 9 August 2028, is the wrong base.
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