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CS Professional · Advanced Direct Tax Laws and Practice · Appeals

Under the Income-tax Act, 2025, an appellant before the Commissioner (Appeals) did not raise a particular ground in the form of appeal. When may the Commissioner (Appeals) allow the appellant to go into that ground?

The Commissioner (Appeals) may permit an unspecified ground only when satisfied that its omission from the form of appeal was neither wilful nor unreasonable. The Assessing Officer's consent and the time elapsed are not conditions under section 359(3)(c).

  1. ANever, because only grounds specified in the form of appeal can be heard
  2. BWhen he is satisfied that omitting the ground from the form of appeal was not wilful or unreasonableCorrect
  3. COnly if the Assessing Officer consents to the additional ground
  4. DOnly if the appeal is being heard after one year from the end of the financial year of filing

Explanation

Section 359(3)(c) lets the appellate authority allow a ground not specified in the grounds of appeal if satisfied the omission was not wilful or unreasonable. No consent of the Assessing Officer is required, and timing of disposal is irrelevant to this power.

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