CS Professional · Advanced Direct Tax Laws and Practice · Appeals
Under the Income-tax Act, 2025 (June 2027 session), the Principal Commissioner objects to an order of the Commissioner (Appeals) and directs the Assessing Officer to appeal to the Appellate Tribunal. The Board's collegium had earlier informed him not to appeal because an identical question of law is pending before the High Court in another case. Which statement reflects section 376?
The Assessing Officer files an application within 120 days of receiving the order, stating that an appeal may be filed once the identical question of law is finally decided in the other case. This overrides the ordinary two-month appeal period.
- AThe Assessing Officer must still appeal within two months, since the collegium's view has no effect on section 362(3)
- BThe Assessing Officer makes an application to the Tribunal within 120 days of receiving the order, stating an appeal may be filed once the question is finally decided in the other caseCorrect
- CThe Assessing Officer need take no step, and the Department loses the right to appeal later
- DThe Assessing Officer must file the application within thirty days, failing which cross-objections lapse
Explanation
Section 376(2) and (3) override the normal limit: the Assessing Officer applies within 120 days of receiving the order, stating an appeal may be filed when the question becomes final in the other case. Under 376(4) this follows if the assessee accepts the questions are identical. If the order conflicts with the final decision, 376(5) allows an appeal.
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