Income-tax Act, 2025 | Chapter XVIII | Sections 356-389

Appeals, Revisions and Alternate Dispute Resolutions

First appeals, Tribunal, High Court, Supreme Court, revision, DRC and Board for Advance Rulings. The repository integrates the statutory index, operative legal snapshots, connected Rules and Forms, repealed-law mapping, applied cases and professional control sheets.

34 statutory provisionsRules 191-202Forms 99 and 115-12118 applied cases36 professional Q&AShort file paths

Use sequence

Identify jurisdiction and taxpayer status. Read the exact provision and connected Rule. Verify limitation, form, authority and evidence. Compute the consequence. Preserve service and filing records. Review remedy and transition law.

Chapter architecture

Statutory parts

Appeals

Sections 356-376

Revisions

Sections 377-378

Alternate dispute resolution and advance rulings

Sections 379-389

Connected procedure

Rules and Forms map

Rule	Subject	Form / output
191	Mode of service of appellate order	—
192	Additional evidence before first appellate authority	—
193	Appeal and cross-objection before Appellate Tribunal	Forms 115-116
194	Procedure for specified appeal declarations and connected filings	Form 117
195	Application to defer appeal where identical question is pending	Form 118
196	Constitution of Dispute Resolution Committee	—
197	Application to Dispute Resolution Committee	Form 119
198	DRC procedure and immunity framework	—
199	Definitions for DRC rules	—
200	Application for advance ruling and fees	Forms 120-121
201	Certification of advance-ruling copies	—
202	Appeal to High Court against BAR ruling or order	—

Form control: Use the form version applicable to the filing date and tax year. Verify schema, digital-signature/EVC method, attachments, prescribed authority and acknowledgement.

Section 356 - Appealable orders before Joint Commissioner (Appeals)

1961 Act: 246 / 246A

Operative statutory snapshot The provision creates or regulates an appellate remedy, including eligible orders, forum, limitation and procedure. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the appealable order, correct forum, service date, fee, form, grounds, stay requirement and paper-book record.

Practical example

An assessee challenges an adjustment but files in the wrong forum. A forum map prepared on receipt of the order prevents the limitation risk.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 357 - Appealable orders before Commissioner (Appeals)

1961 Act: 246A

Finin2min decode

Identify the appealable order, correct forum, service date, fee, form, grounds, stay requirement and paper-book record.

Practical example

An assessee challenges an adjustment but files in the wrong forum. A forum map prepared on receipt of the order prevents the limitation risk.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 358 - Form of appeal and limitation

1961 Act: 249

Operative statutory snapshot A first appeal must be filed in the prescribed form within the statutory period, with fee, statement of facts, grounds and supporting order/service details; delay requires a condonation case. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Limitation runs from statutory service/communication events. Preserve the portal download, email and order metadata.

Practical example

An order raises form of appeal and limitation. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Section 359 - Procedure in appeal

1961 Act: 250

Operative statutory snapshot The first appellate authority follows the statutory hearing, inquiry, additional-ground, remand and order procedure. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Prepare a ground-wise paper book and hearing note. Seek admission of additional evidence only through the prescribed test.

Practical example

An order raises procedure in appeal. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Section 360 - Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)

1961 Act: 251

Operative statutory snapshot The first appellate authority may confirm, reduce, enhance or annul within the statutory powers and after opportunity for enhancement. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

An appeal can increase exposure. Review all issues and request a specific enhancement notice before adverse expansion.

Practical example

An order raises powers of joint commissioner (appeals) or commissioner (appeals). Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Section 361 - Appellate Tribunal

1961 Act: 252

Operative statutory snapshot The provision establishes the statutory treatment for appellate tribunal within Chapter XVIII. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning appellate tribunal. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 362 - Appeals to Appellate Tribunal

1961 Act: 253

Operative statutory snapshot Specified orders may be appealed to the Appellate Tribunal within the limitation and form requirements, with cross-objection rights. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Separate appeal, cross-objection, stay and early-hearing strategy. File Forms 115/116 with a complete paper book and authority list.

Practical example

An order raises appeals to appellate tribunal. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Section 363 - Orders of Appellate Tribunal

1961 Act: 254

Operative statutory snapshot The provision establishes the statutory treatment for orders of appellate tribunal within Chapter XVIII. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning orders of appellate tribunal. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 364 - Procedure of Appellate Tribunal

1961 Act: 255

Operative statutory snapshot The provision lays down the steps, approvals, opportunities, forms and timelines for the identified proceeding. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Create a procedural calendar and document each notice, response, approval, hearing, order and service event.

Practical example

A statutory step is skipped before an adverse order. The taxpayer preserves the portal record and raises the procedural ground promptly.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 365 - Appeal to High Court

1961 Act: 260A

Operative statutory snapshot An appeal lies to the High Court from a Tribunal order only on a substantial question of law, within the statutory time and procedural framework. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Frame the legal question precisely and show why it is substantial; factual disagreement alone is insufficient.

Practical example

An order raises appeal to high court. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Section 366 - Case before High Court to be heard by not less than two Judges

1961 Act: 260B

Operative statutory snapshot The provision establishes the statutory treatment for case before high court to be heard by not less than two judges within Chapter XVIII. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning case before high court to be heard by not less than two judges. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 367 - Appeal to Supreme Court

1961 Act: 261

Finin2min decode

Identify the appealable order, correct forum, service date, fee, form, grounds, stay requirement and paper-book record.

Practical example

An assessee challenges an adjustment but files in the wrong forum. A forum map prepared on receipt of the order prevents the limitation risk.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 368 - Hearing before Supreme Court

1961 Act: 262

Operative statutory snapshot The provision establishes the statutory treatment for hearing before supreme court within Chapter XVIII. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning hearing before supreme court. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 369 - Tax to be paid irrespective of appeal, etc.

1961 Act: 265

Operative statutory snapshot Tax generally remains payable despite appeal unless recovery is stayed or otherwise modified under lawful administrative or judicial relief. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Filing an appeal is not an automatic stay. File a reasoned stay application with financials, merits, hardship and payment proposal.

Practical example

An order raises tax to be paid irrespective of appeal, etc.. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Section 370 - Execution for costs awarded by Supreme Court

1961 Act: 266

Operative statutory snapshot The provision establishes the statutory treatment for execution for costs awarded by supreme court within Chapter XVIII. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning execution for costs awarded by supreme court. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 371 - Amendment of assessment on appeal

1961 Act: 267

Finin2min decode

Identify the appealable order, correct forum, service date, fee, form, grounds, stay requirement and paper-book record.

Practical example

An assessee challenges an adjustment but files in the wrong forum. A forum map prepared on receipt of the order prevents the limitation risk.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 372 - Exclusion of time taken for copy

1961 Act: 268

Operative statutory snapshot The provision establishes the statutory treatment for exclusion of time taken for copy within Chapter XVIII. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning exclusion of time taken for copy. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 373 - Filing of appeal by income-tax authority

1961 Act: 268A

Operative statutory snapshot The Board may regulate departmental appeals through monetary limits and other instructions without extinguishing the legal issue in other cases. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

A low-tax-effect non-filing decision is not necessarily acceptance of the proposition. Record exceptions and future-year exposure.

Practical example

An order raises filing of appeal by income-tax authority. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Section 374 - Interpretation of “High Court”

1961 Act: 269

Operative statutory snapshot The provision defines expressions used in the connected statutory Part or Chapter. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Use the chapter-specific definition before the general section 2 definition, and then test whether context requires another meaning.

Practical example

A term has a special block-assessment meaning. Using the general meaning would distort the period and income computation.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 375 - Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

1961 Act: 158A

Finin2min decode

Create a procedural calendar and document each notice, response, approval, hearing, order and service event.

Practical example

A statutory step is skipped before an adverse order. The taxpayer preserves the portal record and raises the procedural ground promptly.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 376 - Procedure where an identical question of law is pending before High Courts or Supreme Court

1961 Act: 158AB

Finin2min decode

Create a procedural calendar and document each notice, response, approval, hearing, order and service event.

Practical example

A statutory step is skipped before an adverse order. The taxpayer preserves the portal record and raises the procedural ground promptly.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 377 - Revision of orders prejudicial to revenue

1961 Act: 263

Operative statutory snapshot The Principal Commissioner or Commissioner may revise an erroneous order prejudicial to revenue after opportunity and within limitation. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Challenge both statutory limbs: error and prejudice. Also test inquiry already made, merger with appeal and limitation.

Practical example

An order raises revision of orders prejudicial to revenue. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Section 378 - Revision of other orders

1961 Act: 264

Operative statutory snapshot Specified non-appealable or unappealed orders may be revised for taxpayer relief on application or by the competent authority, subject to conditions and limitation. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Use revision where appeal is unavailable or strategically unsuitable, but check waiver/withdrawal and delay-condonation conditions.

Practical example

An order raises revision of other orders. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Section 379 - Dispute Resolution Committee

1961 Act: 245MA

Operative statutory snapshot Eligible taxpayers may approach the Dispute Resolution Committee for specified disputes, with powers to reduce or waive penalty and grant prosecution immunity under the statutory conditions. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

DRC is eligibility-driven. Test returned income, variation, dispute type, exclusion, time limit and full disclosure before Form 119.

Practical example

An order raises dispute resolution committee. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Section 380 - Interpretation

1961 Act: 245MA definitions

Finin2min decode

Use the chapter-specific definition before the general section 2 definition, and then test whether context requires another meaning.

Practical example

A term has a special block-assessment meaning. Using the general meaning would distort the period and income computation.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 381 - Board for Advance Rulings

1961 Act: 245N and 245-O framework

Operative statutory snapshot The provision establishes the statutory treatment for board for advance rulings within Chapter XVIII. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning board for advance rulings. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 382 - Vacancies, etc., not to invalidate proceedings

1961 Act: 245P

Operative statutory snapshot The provision establishes the statutory treatment for vacancies, etc., not to invalidate proceedings within Chapter XVIII. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning vacancies, etc., not to invalidate proceedings. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 383 - Application for advance ruling

1961 Act: 245Q

Operative statutory snapshot An eligible applicant may seek an advance ruling on specified questions or transactions in the prescribed form with disclosure and fee. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Define the precise question, transaction, facts, pending-proceeding status, tax effect and supporting law before filing.

Practical example

An order raises application for advance ruling. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Section 384 - Procedure on receipt of application

1961 Act: 245R

Operative statutory snapshot The Board for Advance Rulings examines maintainability, hears the parties and pronounces the ruling through the statutory procedure. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Admission is not automatic. Disclose pending matters and avoid questions barred by valuation, pending proceedings or avoidance restrictions.

Practical example

An order raises procedure on receipt of application. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Section 385 - Appellate authority not to proceed in certain cases

1961 Act: 245RR

Operative statutory snapshot The provision establishes the statutory treatment for appellate authority not to proceed in certain cases within Chapter XVIII. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning appellate authority not to proceed in certain cases. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 386 - Advance ruling to be void in certain circumstances

1961 Act: 245T

Operative statutory snapshot A ruling obtained by fraud or misrepresentation may be declared void, restoring the position as though the ruling had never been made. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Completeness is a continuing duty. Correct material factual errors rather than relying on an incomplete favourable ruling.

Practical example

An order raises advance ruling to be void in certain circumstances. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Section 387 - Powers of the Board for Advance Rulings

1961 Act: 245U

Operative statutory snapshot The provision establishes the statutory treatment for powers of the board for advance rulings within Chapter XVIII. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Practical example

A taxpayer encounters an issue concerning powers of the board for advance rulings. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 388 - Procedure of Board for Advance Rulings

1961 Act: 245V

Finin2min decode

Create a procedural calendar and document each notice, response, approval, hearing, order and service event.

Practical example

A statutory step is skipped before an adverse order. The taxpayer preserves the portal record and raises the procedural ground promptly.

Professional controls

Record the applicable person, event and tax year.
Link every conclusion to statutory conditions and primary evidence.
Track prescribed form, authority, limitation and downstream consequence.

Section 389 - Appeal

1961 Act: 245W

Operative statutory snapshot An applicant or the income-tax authority may appeal a BAR ruling or order to the High Court within the statutory route and prescribed manner. This repository is an explanatory layer. The official consolidated Act, annual Finance Act, Rules, notifications, binding judicial law and transaction facts control the final position.

Finin2min decode

Calendar the appeal period on pronouncement/service and preserve the certified record and legal questions.

Practical example

An order raises appeal. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Professional controls

Identify forum, appealability and limitation.
Draft precise grounds and organise the paper book.
Address recovery, additional evidence and further-appeal consequences.

Transition bridge

2025 Act to repealed-law map

2025 section	Subject	1961 Act source / bridge
356	Appealable orders before Joint Commissioner (Appeals)	246 / 246A
357	Appealable orders before Commissioner (Appeals)	246A
358	Form of appeal and limitation	249
359	Procedure in appeal	250
360	Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)	251
361	Appellate Tribunal	252
362	Appeals to Appellate Tribunal	253
363	Orders of Appellate Tribunal	254
364	Procedure of Appellate Tribunal	255
365	Appeal to High Court	260A
366	Case before High Court to be heard by not less than two Judges	260B
367	Appeal to Supreme Court	261
368	Hearing before Supreme Court	262
369	Tax to be paid irrespective of appeal, etc.	265
370	Execution for costs awarded by Supreme Court	266
371	Amendment of assessment on appeal	267
372	Exclusion of time taken for copy	268
373	Filing of appeal by income-tax authority	268A
374	Interpretation of “High Court”	269
375	Procedure when assessee claims identical question of law is pending before High Court or Supreme Court	158A
376	Procedure where an identical question of law is pending before High Courts or Supreme Court	158AB
377	Revision of orders prejudicial to revenue	263
378	Revision of other orders	264
379	Dispute Resolution Committee	245MA
380	Interpretation	245MA definitions
381	Board for Advance Rulings	245N and 245-O framework
382	Vacancies, etc., not to invalidate proceedings	245P
383	Application for advance ruling	245Q
384	Procedure on receipt of application	245R
385	Appellate authority not to proceed in certain cases	245RR
386	Advance ruling to be void in certain circumstances	245T
387	Powers of the Board for Advance Rulings	245U
388	Procedure of Board for Advance Rulings	245V
389	Appeal	245W

Transition discipline: The 1961 Act remains relevant to earlier tax years, saved proceedings, old approvals and judicial interpretation. Never apply a renumbering mechanically where text or context changed.

Applied learning

18 practical cases

Case 1: First appeal filed from portal service date

Section: 358

Facts: An order raises form of appeal and limitation. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Approach: Limitation runs from statutory service/communication events. Preserve the portal download, email and order metadata.

Control: Identify forum, appealability and limitation.; Draft precise grounds and organise the paper book.; Address recovery, additional evidence and further-appeal consequences.

Case 2: Additional evidence in first appeal

Section: 359

Facts: An order raises procedure in appeal. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Approach: Prepare a ground-wise paper book and hearing note. Seek admission of additional evidence only through the prescribed test.

Control: Identify forum, appealability and limitation.; Draft precise grounds and organise the paper book.; Address recovery, additional evidence and further-appeal consequences.

Case 3: Enhancement by appellate authority

Section: 360

Facts: An order raises powers of joint commissioner (appeals) or commissioner (appeals). Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Approach: An appeal can increase exposure. Review all issues and request a specific enhancement notice before adverse expansion.

Control: Identify forum, appealability and limitation.; Draft precise grounds and organise the paper book.; Address recovery, additional evidence and further-appeal consequences.

Case 4: Tribunal appeal and cross-objection

Section: 362

Facts: An order raises appeals to appellate tribunal. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Approach: Separate appeal, cross-objection, stay and early-hearing strategy. File Forms 115/116 with a complete paper book and authority list.

Control: Identify forum, appealability and limitation.; Draft precise grounds and organise the paper book.; Address recovery, additional evidence and further-appeal consequences.

Case 5: Tribunal rectification

Section: 363

Facts: A taxpayer encounters an issue concerning orders of appellate tribunal. The working paper maps the facts, statutory conditions and prescribed procedure before any position is taken.

Approach: Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Control: Record the applicable person, event and tax year.; Link every conclusion to statutory conditions and primary evidence.; Track prescribed form, authority, limitation and downstream consequence.

Case 6: Substantial question before High Court

Section: 365

Facts: An order raises appeal to high court. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Approach: Frame the legal question precisely and show why it is substantial; factual disagreement alone is insufficient.

Control: Identify forum, appealability and limitation.; Draft precise grounds and organise the paper book.; Address recovery, additional evidence and further-appeal consequences.

Case 7: Supreme Court appeal

Section: 367

Facts: An assessee challenges an adjustment but files in the wrong forum. A forum map prepared on receipt of the order prevents the limitation risk.

Approach: Identify the appealable order, correct forum, service date, fee, form, grounds, stay requirement and paper-book record.

Case 8: Stay of disputed demand

Section: 369

Facts: An order raises tax to be paid irrespective of appeal, etc.. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Approach: Filing an appeal is not an automatic stay. File a reasoned stay application with financials, merits, hardship and payment proposal.

Control: Identify forum, appealability and limitation.; Draft precise grounds and organise the paper book.; Address recovery, additional evidence and further-appeal consequences.

Case 9: Consequential assessment amendment

Section: 371

Facts: An assessee challenges an adjustment but files in the wrong forum. A forum map prepared on receipt of the order prevents the limitation risk.

Approach: Identify the appealable order, correct forum, service date, fee, form, grounds, stay requirement and paper-book record.

Case 10: Departmental monetary-limit instruction

Section: 373

Facts: An order raises filing of appeal by income-tax authority. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Approach: A low-tax-effect non-filing decision is not necessarily acceptance of the proposition. Record exceptions and future-year exposure.

Control: Identify forum, appealability and limitation.; Draft precise grounds and organise the paper book.; Address recovery, additional evidence and further-appeal consequences.

Case 11: Identical question pending in High Court

Section: 375

Facts: A statutory step is skipped before an adverse order. The taxpayer preserves the portal record and raises the procedural ground promptly.

Approach: Create a procedural calendar and document each notice, response, approval, hearing, order and service event.

Case 12: Identical question before Supreme Court

Section: 376

Facts: A statutory step is skipped before an adverse order. The taxpayer preserves the portal record and raises the procedural ground promptly.

Approach: Create a procedural calendar and document each notice, response, approval, hearing, order and service event.

Case 13: Prejudicial-order revision

Section: 377

Facts: An order raises revision of orders prejudicial to revenue. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Approach: Challenge both statutory limbs: error and prejudice. Also test inquiry already made, merger with appeal and limitation.

Control: Identify forum, appealability and limitation.; Draft precise grounds and organise the paper book.; Address recovery, additional evidence and further-appeal consequences.

Case 14: Taxpayer relief revision

Section: 378

Facts: An order raises revision of other orders. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Approach: Use revision where appeal is unavailable or strategically unsuitable, but check waiver/withdrawal and delay-condonation conditions.

Control: Identify forum, appealability and limitation.; Draft precise grounds and organise the paper book.; Address recovery, additional evidence and further-appeal consequences.

Case 15: DRC eligibility

Section: 379

Facts: An order raises dispute resolution committee. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Approach: DRC is eligibility-driven. Test returned income, variation, dispute type, exclusion, time limit and full disclosure before Form 119.

Control: Identify forum, appealability and limitation.; Draft precise grounds and organise the paper book.; Address recovery, additional evidence and further-appeal consequences.

Case 16: Advance ruling application

Section: 383

Facts: An order raises application for advance ruling. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Approach: Define the precise question, transaction, facts, pending-proceeding status, tax effect and supporting law before filing.

Control: Identify forum, appealability and limitation.; Draft precise grounds and organise the paper book.; Address recovery, additional evidence and further-appeal consequences.

Case 17: Ruling obtained on incomplete facts

Section: 386

Facts: An order raises advance ruling to be void in certain circumstances. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Approach: Completeness is a continuing duty. Correct material factual errors rather than relying on an incomplete favourable ruling.

Control: Identify forum, appealability and limitation.; Draft precise grounds and organise the paper book.; Address recovery, additional evidence and further-appeal consequences.

Case 18: High Court appeal from BAR ruling

Section: 389

Facts: An order raises appeal. Counsel prepares the forum, limitation, grounds, evidence, stay and hearing plan on the date of service.

Approach: Calendar the appeal period on pronouncement/service and preserve the certified record and legal questions.

Control: Identify forum, appealability and limitation.; Draft precise grounds and organise the paper book.; Address recovery, additional evidence and further-appeal consequences.

Professional Q&A

36 questions

1. What is the core purpose of section 356?

Identify the appealable order, correct forum, service date, fee, form, grounds, stay requirement and paper-book record.

Sections: 356

2. What is the core purpose of section 357?

Identify the appealable order, correct forum, service date, fee, form, grounds, stay requirement and paper-book record.

Sections: 357

3. What is the core purpose of section 358?

Limitation runs from statutory service/communication events. Preserve the portal download, email and order metadata.

Sections: 358

4. What is the core purpose of section 359?

Prepare a ground-wise paper book and hearing note. Seek admission of additional evidence only through the prescribed test.

Sections: 359

5. What is the core purpose of section 360?

An appeal can increase exposure. Review all issues and request a specific enhancement notice before adverse expansion.

Sections: 360

6. What is the core purpose of section 361?

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Sections: 361

7. What is the core purpose of section 362?

Separate appeal, cross-objection, stay and early-hearing strategy. File Forms 115/116 with a complete paper book and authority list.

Sections: 362

8. What is the core purpose of section 363?

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Sections: 363

9. What is the core purpose of section 364?

Create a procedural calendar and document each notice, response, approval, hearing, order and service event.

Sections: 364

10. What is the core purpose of section 365?

Frame the legal question precisely and show why it is substantial; factual disagreement alone is insufficient.

Sections: 365

11. What is the core purpose of section 366?

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Sections: 366

12. What is the core purpose of section 367?

Identify the appealable order, correct forum, service date, fee, form, grounds, stay requirement and paper-book record.

Sections: 367

13. What is the core purpose of section 368?

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Sections: 368

14. What is the core purpose of section 369?

Filing an appeal is not an automatic stay. File a reasoned stay application with financials, merits, hardship and payment proposal.

Sections: 369

15. What is the core purpose of section 370?

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Sections: 370

16. What is the core purpose of section 371?

Identify the appealable order, correct forum, service date, fee, form, grounds, stay requirement and paper-book record.

Sections: 371

17. What is the core purpose of section 372?

Identify the person, event, period, conditions, authority, evidence and consequence before applying the provision.

Sections: 372

18. What is the core purpose of section 373?

A low-tax-effect non-filing decision is not necessarily acceptance of the proposition. Record exceptions and future-year exposure.

Sections: 373

19. What is the core purpose of section 374?

Use the chapter-specific definition before the general section 2 definition, and then test whether context requires another meaning.

Sections: 374

20. What is the core purpose of section 375?

Create a procedural calendar and document each notice, response, approval, hearing, order and service event.

Sections: 375

21. What is the core purpose of section 376?

Create a procedural calendar and document each notice, response, approval, hearing, order and service event.

Sections: 376

22. What is the core purpose of section 377?

Challenge both statutory limbs: error and prejudice. Also test inquiry already made, merger with appeal and limitation.

Sections: 377

23. What is the core purpose of section 378?

Use revision where appeal is unavailable or strategically unsuitable, but check waiver/withdrawal and delay-condonation conditions.

Sections: 378

24. What is the core purpose of section 379?

DRC is eligibility-driven. Test returned income, variation, dispute type, exclusion, time limit and full disclosure before Form 119.

Sections: 379

25. Does an appeal automatically stay recovery?

No. A separate stay or recovery arrangement is generally required.

Sections: Chapter XVIII

26. Can first appeal increase assessed income?

Yes, within statutory powers and after the required enhancement opportunity.

Sections: Chapter XVIII

27. What is a cross-objection?

A respondent’s statutory objection in a Tribunal appeal, filed in the prescribed form and period.

Sections: Chapter XVIII

28. Can the High Court re-try every fact?

The appeal is confined to a substantial question of law, subject to the statutory framework.

Sections: Chapter XVIII

29. Why are service records critical?

They determine limitation and prove when the order became available or was communicated.

Sections: Chapter XVIII

30. What is revision under section 377?

Supervisory revision of an erroneous order prejudicial to revenue, after opportunity and within limitation.

Sections: Chapter XVIII

31. What is revision under section 378?

A relief-oriented revision route for specified orders, subject to its conditions.

Sections: Chapter XVIII

32. Who can use the DRC?

Only an eligible taxpayer and dispute satisfying section 379 and the Rules.

Sections: Chapter XVIII

33. Does a BAR application guarantee admission?

No. Maintainability, pending proceedings, question type and statutory exclusions are examined.

Sections: Chapter XVIII

34. Can fraud preserve an advance ruling?

No. A ruling obtained by fraud or misrepresentation may be declared void.

Sections: Chapter XVIII

35. Which forms govern Tribunal appeal and cross-objection?

Forms 115 and 116 under Rule 193.

Sections: Chapter XVIII

36. Which form begins the DRC process?

Form 119 under Rule 197.

Sections: Chapter XVIII

Execution controls

Chapter XVIII working-paper checklist

Law and jurisdiction

Correct tax year and governing Act
Section, Rule, Form and notification
Authority, jurisdiction, sanction and service
Limitation and statutory exclusions

Facts and evidence

Books, return, third-party data and contracts
Identity and legal-capacity records
Issue-wise evidence index and reconciliation
Electronic filing and hearing audit trail

Computation

Income or liability base
Tax, interest, fee, penalty and credits
Consequential years and related persons
Demand and recovery reconciliation

Remedy and governance

Response, rectification, appeal, revision or stay
Board and management reporting
Professional opinion for high-risk positions
Change log for later law or fact developments

Primary-source register

Official law layer

Income-tax Act, 2025 as amended by Finance Act, 2026
https://www.incometaxindia.gov.in/documents/d/guest/income_tax_act_2025_as_amended_by_fa_act_2026-pdf

Income-tax Rules, 2026 - G.S.R. 198(E), 20 March 2026
https://www.incometaxindia.gov.in/documents/d/guest/en-notified-it-rules-2026-20-03-2026-pdf

Income-tax Act, 1961 official repository
https://www.incometaxindia.gov.in/income-tax-act

Reliance notice: This material is for education, research and professional orientation. It is not a substitute for the official Gazette, live portal schema, fact-specific advice or binding judicial law.