Sections of the Income-tax Act, 2025 are shown next to the 1961 Act sections.
If an assessment, intimation or penalty order is not correct, an appeal is the remedy. Appeals have strict time limits, so act as soon as the order is received. These pages cover orders under the Income-tax Act, 1961. For orders under the 2025 Act, see appeals under the 2025 Act.
Income Tax, across India
246AAppeal before Commissioner of Income Tax (Appeals)File and argue an income tax appeal before CIT(A) or JCIT(A): statement of facts, grounds of appeal, additional evidence and written submissions.253Appeal before Income Tax Appellate Tribunal (ITAT)Second appeal before ITAT against a CIT(A) order: grounds, paper book, case law compilation and representation before the Bench.DelayCondonation of Delay in Filing Income Tax AppealMissed the appeal deadline? File the appeal with a condonation of delay application and an affidavit showing sufficient cause.263Revision Proceedings u/s 263 and Revision Application u/s 264Received a show cause notice u/s 263 from the PCIT, or want relief through a 264 revision application? Understand the conditions and how to respond.Penalty appealAppeal Against Income Tax Penalty OrdersPenalty levied u/s 270A, 271AAC, 271(1)(b) or another section? File an appeal and seek stay, with grounds on specific charge and bona fide.
Appeal route at a glance
| Stage | Forum | Time limit |
|---|---|---|
| First appeal | CIT(A) / JCIT(A) | 30 days from service of the notice of demand (assessment or penalty) or of the order (other cases) |
| Second appeal | Income Tax Appellate Tribunal | 60 days from communication of order |
| Further appeal | High Court (substantial question of law) | 120 days |
High Court and Supreme Court matters require an advocate. We prepare the tax analysis and work with your counsel.
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.