The first appeal against an order under the Income-tax Act, 2025 lies to the Commissioner (Appeals) under Section 357, or in some cases to the Joint Commissioner (Appeals) under Section 356. These replace Sections 246A and 246 of the 1961 Act. The form of appeal and the time limit are in Section 358, and the procedure in Section 359.
Income Tax, Income-tax Act 2025, across India
Income-tax Act, 2025
This page is for notices and orders under the Income-tax Act, 2025. If yours names the Income-tax Act, 1961, see Appeal before CIT(A) (1961 Act). Not sure which Act applies? The heading of the notice names it, or call us.
Overview
The first appeal is the stage where facts and evidence are examined afresh. Most of the evidence on which the case will be decided is placed here, so the grounds and the statement of facts need care. Appeals are handled through the faceless appeal scheme on the e-filing portal.
When this applies
- Assessment or reassessment orders with additions
- Penalty orders
- Intimations with adjustments
- Orders refusing rectification or deciding refunds
Time limit
Documents needed
- The order appealed against and the demand notice
- Return, computation and all replies filed before the Assessing Officer
- Evidence supporting each ground, including any additional evidence
- Proof of payment of tax on returned income
How we handle it
- Check which authority the appeal lies to: Joint Commissioner (Appeals) or Commissioner (Appeals)
- Draft grounds of appeal and a statement of facts
- File the appeal online with the fee and documents
- Apply for stay of demand under Section 411
- File written submissions and respond to notices until the order
Points to note
- The time limit is thirty days. Do not wait for the last day
- Appeals against orders passed after 1 April 2026 for earlier years may still be under the 1961 Act. Check the order
- Raise every issue in the grounds, including legal grounds
What usually comes next
- Appeal to the Income Tax Appellate Tribunal under Section 362 of the Income-tax Act, 2025Second appeal before the Tribunal
- Stay of Income Tax Demand under Section 411 of the Income-tax Act, 2025Stay of demand while the appeal is pending
- Condonation of Delay in Filing Income Tax AppealIf the appeal is late
Frequently asked questions
When does an appeal go to the Joint Commissioner (Appeals)?
Section 356 covers certain orders of Assessing Officers below the rank of Joint Commissioner. Orders passed by or with the approval of a higher authority go to the Commissioner (Appeals).
Has the time limit changed?
No. It remains thirty days, now under Section 358.
Official sources
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Income Tax Appellate Tribunalitat.gov.inOrders, cause lists and bench information
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.