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CS Professional · Advanced Direct Tax Laws and Practice · Appeals

Which of the following is correct under section 362 of the Income-tax Act, 2025 regarding appeals to the Appellate Tribunal?

An application for stay of demand must be accompanied by a fee of Rs. 500 under section 362(8). Departmental appeals directed under section 362(2) carry no fee, and the Tribunal may condone delay if sufficient cause is shown.

  1. AAn appeal directed by the Principal Commissioner under section 362(2) must be accompanied by a fee of Rs. 500
  2. BThe Tribunal can never admit an appeal filed after the prescribed period
  3. CAn application for stay of demand must be accompanied by a fee of Rs. 500Correct
  4. DOnly the assessee, and never the department, may appeal to the Tribunal

Explanation

Section 362(8) requires a fee of Rs. 500 for a stay of demand application. Section 362(7) exempts appeals under sub-section (2) from fee. Section 362(5) allows condonation for sufficient cause. Section 362(2) lets the department appeal on the Commissioner's direction.

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