Chapter XVIII

Section 356 is the substantive equivalent of 1961 s. 246 -- the framework for FIRST APPELLATE LEVEL at JOINT COMMISSIONER (APPEALS) [JCIT(A)] introduced by FA 2023 to handle smaller-quantum disputes. The provision enumerates orders…

Section 357 is the substantive equivalent of 1961 s. 246 A -- the MASTER FIRST APPELLATE PROVISION enumerating orders appealable to COMMISSIONER (APPEALS) [CIT(A)]. The provision is the WORKHORSE first-appellate framework -- every…

Section 358 is the substantive equivalent of 1961 s. 249 -- the procedural anchor for FILING APPEALS to JCIT(A) / CIT(A). The provision establishes: (a) FORM (Form 35) and signature requirements; (b) LIMITATION of 30 DAYS from order…

Section 359 is the substantive equivalent of 1961 s. 250 -- the procedural framework for FIRST-TIER APPEAL hearing and disposal at JCIT(A) / CIT(A). The provision governs: (a) hearing notice to appellant + AO; (b) opportunity for parties…

Section 360 is the substantive equivalent of 1961 s. 251 -- the framework for FIRST APPELLATE AUTHORITY POWERS in disposing appeals. The provision provides COMPREHENSIVE POWERS to confirm / reduce / enhance / annul the AO's assessment /…

Section 361 is the substantive equivalent of 1961 s. 252 -- the foundational provision establishing the INCOME TAX APPELLATE TRIBUNAL (ITAT). The provision establishes ITAT as an INDEPENDENT QUASI-JUDICIAL BODY constituted under the Act…

Section 362 is the substantive equivalent of 1961 s. 253 -- the framework for FILING APPEALS TO ITAT. The provision specifies: (a) WHO can appeal (assessee + AO/Department); (b) AGAINST WHICH ORDERS appealable to ITAT; (c) FORM of appeal…

Section 363 is the substantive equivalent of 1961 s. 254 -- the framework for ITAT'S POWERS and FINAL ORDERS. The provision establishes: (a) ITAT can pass any order it thinks fit -- broad powers; (b) typically confirm / vary / reverse /…

Section 364 of the Income-tax Act, 2025 corresponds to s.255 of the Income-tax Act, 1961. It provides for Benches of the Appellate Tribunal, single-member disposal where assessed income does not exceed ₹50 lakh, Special Benches, the resolution of differences of opinion, and the Tribunal's power to regulate its own procedure.

Section 365 is the substantive equivalent of 1961 s. 260 A -- the framework for SECOND APPELLATE FORUM at HIGH COURT. The provision restricts HC appeals to cases involving SUBSTANTIAL QUESTION OF LAW arising from ITAT order. HC does NOT…

Section 366 is the substantive equivalent of 1961 s. 260B -- the provision dealing with hc bench composition (2 judges) within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical…

Section 367 is the substantive equivalent of 1961 s. 261 -- the FINAL APPELLATE TIER framework for tax disputes. SC appeal lies from HC ORDER under s. 365 (Article 132/133 Constitutional certificate) OR via SLP under Article 136. The…

Section 368 is the substantive equivalent of 1961 s. 262 -- the provision dealing with hearing before supreme court within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural /…

Section 369 is the substantive equivalent of 1961 s. 265 -- the provision dealing with tax payable irrespective of appeal within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII.…

Section 370 is the substantive equivalent of 1961 s. 266 -- the provision dealing with execution of costs awarded by sc within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural /…

Section 371 is the substantive equivalent of 1961 s. 267 -- the provision dealing with amendment of assessment on appeal within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural /…

Section 372 is the substantive equivalent of 1961 s. 268 -- the provision dealing with exclusion of time for copy within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural /…

Section 373 is the substantive equivalent of 1961 s. 268 A -- the provision dealing with department appeal filing within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural /…

Section 374 is the substantive equivalent of 1961 s. 269 -- the provision dealing with high court interpretation within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural /…

Section 375 is the substantive equivalent of 1961 s. 158A -- the provision dealing with hc / sc procedure aspects within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural /…

Section 376 is the substantive equivalent of 1961 s. 158AB -- the provision dealing with continuation of hc / sc matters within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural /…

Section 377 is the substantive equivalent of 1961 s. 263 -- the SUO-MOTO REVISIONARY POWER of Pr CIT / CIT against AO orders that are 'ERRONEOUS AND PREJUDICIAL TO REVENUE'. The provision allows departmental review of AO orders without…

Section 378 is the substantive equivalent of 1961 s. 264 -- the ASSESSEE-FAVOURABLE REVISIONARY POWER of Pr CIT / CIT. Where AO order causes hardship to assessee but assessee chose not to file regular appeal (e.g., due to small quantum,…

Section 379 is the substantive equivalent of 1961 s. 245 MA -- the DISPUTE RESOLUTION COMMITTEE (DRC) framework introduced FA 2021 as an ALTERNATIVE DISPUTE RESOLUTION mechanism for SMALL-TAXPAYER cases. The provision provides simplified…

Section 380 is the substantive equivalent of 1961 s. 245N -- the provision dealing with drc interpretation within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural /…

Section 381 is the substantive equivalent of 1961 s. 245OB -- the provision dealing with board for advance rulings (bar) within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical…

Section 382 is the substantive equivalent of 1961 s. 245 P -- the provision dealing with bar vacancies / proceedings within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural /…

Section 383 is the substantive equivalent of 1961 s. 245 Q -- the provision dealing with application for advance ruling within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural /…

Section 384 is the substantive equivalent of 1961 s. 245 R -- the provision dealing with procedure on receipt of ar application within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical…

Section 385 is the substantive equivalent of 1961 s. 245 RR -- the provision dealing with appellate authority not to proceed within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical…

Section 386 is the substantive equivalent of 1961 s. 245T -- the provision dealing with ar void in certain circumstances within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical…

Section 387 is the substantive equivalent of 1961 s. 245 U -- the provision dealing with powers of board for ar within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural /…

Section 388 is the substantive equivalent of 1961 s. 245 V -- the provision dealing with procedure of bar within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural / definitional…

Section 389 is the substantive equivalent of 1961 s. 245 W [FA 2021] -- the provision dealing with appeal from ar within the appellate / revisions / alternate dispute resolution framework under Chapter XVIII. Critical procedural /…