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CS Professional · Advanced Direct Tax Laws and Practice · Appeals

Under the Income-tax Act, 2025, the collegium decides that the Commissioner should not appeal to the Appellate Tribunal now because an identical question of law is pending before the High Court in another case decided in the assessee's favour. Within what period must the Assessing Officer file the application stating that an appeal may be filed once the decision becomes final?

The application must be filed within one hundred and twenty days from the date of receipt of the order of the Commissioner (Appeals). The sixty-day period applies only to the later appeal filed after the final decision in the other case.

  1. ASixty days from the date of receipt of the order of the Commissioner (Appeals)
  2. BThirty days from the date of the collegium's communication
  3. COne hundred and twenty days from the date of receipt of the order of the Commissioner (Appeals)Correct
  4. DTwo months from the end of the month of the order

Explanation

Section 376(3) fixes the application period at one hundred and twenty days from receipt of the order of the Joint Commissioner (Appeals) or Commissioner (Appeals) or the Tribunal. Sixty days is the period for the later appeal to the Tribunal under section 376(6), not for this application.

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