CS Professional · Advanced Direct Tax Laws and Practice · Appeals

Under the Income-tax Act, 2025, a collegium has told the Principal Commissioner not to appeal now to the Appellate Tribunal against a Commissioner (Appeals) order because an identical question of law is pending before the High Court in another case decided in favour of the assessee. The Commissioner (Appeals) order was received on 1 March. By when must the application stating that an appeal may be filed later be made by the Assessing Officer, and what applies if the assessee gives no acceptance that the questions are identical?

The application must be filed within 120 days of receiving the Commissioner (Appeals) order. If the assessee gives no acceptance that the question of law is identical, the Assessing Officer proceeds with the appeal under section 362(2), irrespective of the normal limit in section 362(3).

1. AWithin 60 days of receipt of the order; the Assessing Officer then appeals under the ordinary route in section 362(2)
2. BWithin 120 days of receipt of the order; if no acceptance is received, the Assessing Officer proceeds under section 362(2) irrespective of the usual time limit in section 362(3)Correct
3. CWithin 120 days of receipt of the order; if no acceptance is received, no appeal can ever be filed
4. DWithin two months from the end of the month; if no acceptance is received, the application is deemed accepted