Daily Archives: May 8, 2026

Monetary Limit for Filing of Appeal by the Department To reduce litigation and focus on complex or high-tax effect matters, the CBDT has prescribed monetary thresholds for the Department’s filing of appeals before appellate forums. Prescribed Monetary Limits –The CBDT has specified the latest monetary thresholds [Circular No. 9/2024, dated 17-09-2024] as follows: Appellate Forum… Read More »

Appeal before the Supreme Court The Supreme Court is the fourth and final appellate authority under the Income Tax Act. An appeal against the order of a High Court lies with the Supreme Court. However, no such appeal can be filed unless the High Court certifies that the case is fit for appeal to the… Read More »

Appeal before the High Court The High Court functions as the third appellate authority under the Income Tax Act. An appeal against the order passed by the Income Tax Appellate Tribunal (ITAT) lies before the High Court. However, such an appeal can be filed only when the High Court is satisfied that the case involves… Read More »

Manner of Filing Appeal to ITAT Form and Time Limit of Filing o Appeals to ITAT must be filed in Form 36 within 2 months from the end of the month in which the impugned order is communicated to the assessee or the PCIT/CIT, as applicable. o A memorandum of cross-objection is to be filed in Form 36A within… Read More »

Appeal before Income Tax Appellate Tribunal (ITAT) The Income Tax Appellate Tribunal (ITAT) is the second appellate authority under the Income Tax Act. Appeals against orders passed by the Joint Commissioner (Appeals) or Commissioner (Appeals) lie before the ITAT. Its decision is final on questions of fact, but an appeal may be made to the… Read More »

Manner of Filing Appeal to CIT(A) Form and Mode of Filing o The appeal shall be filed in Form 35. o Appeals are to be filed through the e-filing portal in accordance with the Faceless Appeal Scheme, 2021, which came into effect on 28-12-2021 and mandates faceless disposal. o If the return was e-filed using a… Read More »

Appeal before the Commissioner (Appeals) AY 2026-27 Appealable Orders before CIT(A) –The following orders are specifically appealable before CIT(A): o Intimations under Section 143(1) where adjustments are objected to; o Assessment orders under Sections 143(3), 144, 147, 150, 153A, or 158BC; Note: Appeals cannot be filed against orders passed in pursuance of DRP directions or under GAAR. o Orders under Section 92CD; o Order… Read More »

e-Appeals Scheme, 2023 – Appeals before JCIT (A) Scope and Applicability –This scheme applies to appeals covered under Section 246. CBDT may exclude certain classes of cases from this scheme. Authorities under the Scheme –JCIT(A) is the appellate authority. Assisted by income-tax officers, staff, executives, or consultants as designated by the Board. Procedural Framework o Assignment of Appeals… Read More »