Income tax · Notices, assessment and appeals
How do I appeal against an income-tax order, and what are the time limits and fees?
Short answer
First appeal is to the Commissioner (Appeals), online in Form 35 (now Form 99), within 30 days of receiving the notice of demand or the order. The fee is ₹250 to ₹1,000, depending on the assessed income. If you lose, the second appeal is to the Income Tax Appellate Tribunal (ITAT) in Form 36 (now Form 115), within two months from the end of the month in which you receive the order, with a fee of ₹500 up to ₹10,000.
Appeals for FY 2025-26 and earlier years are filed under the Income-tax Act, 1961, even now. The matching sections of the Income-tax Act, 2025 are in brackets; the fees and time limits are the same under both.
First appeal: Commissioner (Appeals)
| Details | |
|---|---|
| Section | 246A of the 1961 Act (now section 357 of the 2025 Act) |
| Form | Form 35 (now Form 99), filed online on the e-filing portal |
| Time limit | 30 days from the date the notice of demand is served (for assessment and penalty orders), or from the date the order is received in other cases (section 249, now 358). A delay can be condoned for sufficient cause. |
| Condition | The tax due on the income you returned must be paid before filing |
| Fee | Assessed income up to ₹1 lakh: ₹250; ₹1 lakh to ₹2 lakh: ₹500; above ₹2 lakh: ₹1,000; other appeals: ₹250 |
Most first appeals are handled by the faceless appeal unit (or a Joint Commissioner (Appeals) for smaller cases). Hearings, where needed, are by video conference.
Second appeal: Income Tax Appellate Tribunal
| Details | |
|---|---|
| Section | 253 of the 1961 Act (now section 362 of the 2025 Act) |
| Form | Form 36 (now Form 115), filed on the Tribunal's e-filing portal with the grounds of appeal and copies of the orders of the Assessing Officer and the Commissioner (Appeals) |
| Time limit | Two months from the end of the month in which the order of the Commissioner (Appeals) is received |
| Fee | Assessed income up to ₹1 lakh: ₹500; ₹1 lakh to ₹2 lakh: ₹1,500; above ₹2 lakh: 1% of the assessed income, up to ₹10,000; other appeals: ₹500. A stay application costs ₹500. |
The department can also appeal against an order in your favour; you can then file cross-objections.
Getting the appeal right
- Draft clear grounds, one issue per ground, including legal points such as time limits or jurisdiction.
- Attach a statement of facts and the order appealed against.
- Ask for stay of demand if the demand is large. See stay of demand.
- Track the case on the portal and the Tribunal's website, and reply to every notice.
A grounds of appeal format is in our formats library.
Legal basis
- Sections 246A, 249, 250 and 253, Income-tax Act, 1961 (appeals for FY 2025-26 and earlier years)
- Sections 357, 358, 359 and 362, Income-tax Act, 2025 (the corresponding provisions)
- Forms 35 and 36, Income-tax Rules, 1962; Forms 99 and 115, Income-tax Rules, 2026
Official sources
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