• The Indian Income Tax Act provides a multi-tiered appellate process for taxpayers who disagree with decisions made by the Income Tax Department.

Grounds for Appeal :

•  Disagreement with the income assessed by the department.
• Dispute over the amount of tax determined.
• Objections to the loss computed.
• Challenge to the tax status assigned.
• Any other order issued by the Income Tax Department that you believe is incorrect.

Levels of Appeal:

1. Commissioner (Appeals) / Joint Commissioner (Appeals) (JCIT(A))

• This is the first level of appeal.
• You have 30 days from the date of receiving the order (or notice of demand) to file an appeal in Form No. 35.
• The appeal is typically filed electronically on the Income Tax Department’s e-filing portal [ITD e-Filing Portal].
• You must clearly state the reasons for your appeal (grounds of appeal).
• The Commissioner (Appeals) / JCIT (Appeals) will review your case and issue a final order.

  2. Income Tax Appellate Tribunal (ITAT)

• If you’re not satisfied with the decision of the Commissioner (Appeals) / JCIT (Appeals), you can file a second appeal with the ITAT.
• You have 60 days from the date of receiving the order from the Commissioner (Appeals) / JCIT (Appeals) to file an appeal in Form No. 36.
• The appeal can be filed manually (in person, by registered post, or courier) with the ITAT registry.
• The ITAT will hear arguments from both sides and issue a final order on factual matters.

  3.  High Court

• A further appeal can be made to the High Court if the ITAT’s decision involves a substantial question of law.
• This is a complex process and typically requires legal representation.

  4. Supreme Court

• In rare cases, appeals can be made to the Supreme Court from the High Court’s decision.