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CS Professional · Advanced Direct Tax Laws and Practice · Appeals

Under the Income-tax Act, 2025, which of the following is correct about appeals directed by the Principal Commissioner or Commissioner to the Appellate Tribunal against an order of the Commissioner (Appeals)?

No fee is payable. Where the Principal Commissioner or Commissioner objects to an order of the Commissioner (Appeals) and directs the Assessing Officer to appeal to the Appellate Tribunal, the Act exempts that appeal, and cross-objections, from any fee.

  1. AThe Assessing Officer must pay a fee of 1% of the assessed income
  2. BThe Assessing Officer must pay a flat fee of Rs. 500
  3. CNo fee is payable for such an appealCorrect
  4. DThe fee is payable only if the assessed income exceeds Rs. 2,00,000

Explanation

Section 362(2) lets the Principal Commissioner or Commissioner direct the Assessing Officer to appeal against an order he objects to. Section 362(7) says no fee is payable for an appeal under sub-section (2) or for cross-objections, so each fee-based option is wrong.

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