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CS Professional · Advanced Direct Tax Laws and Practice · Appeals

Under the Income-tax Act, 2025 (applicable from the June 2027 session), within what time must an assessee ordinarily file an appeal before the Appellate Tribunal against an order of the Commissioner (Appeals)?

The appeal must be filed within two months from the end of the month in which the order of the Commissioner (Appeals) is communicated to the assessee. The period runs from the end of the month of communication, not from the order date.

  1. AWithin thirty days from the date of the order
  2. BWithin two months from the end of the month in which the order is communicatedCorrect
  3. CWithin sixty days from the date of the order
  4. DWithin four months from the end of the month in which the order is communicated

Explanation

Section 362(3) requires an appeal to be filed within two months from the end of the month in which the order is communicated. Counting from the date of the order or fixing 30 days confuses this with the cross-objection period, and four months is not the prescribed period.

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