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ITA 2025 regimeAct — chapter commentaryVolume XVIII1 min read

ITA 2025 — Chapter XVIII commentary (Vol XVIII)

Chapter XVIII

CHAPTER XVIII — APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS INCOME-TAX ACT, 2025 INCOME-TAX ACT, 1961 CIT(A) appeal ss. 246, 246A, 249-251 JCIT(A) appeal s. 246A ITAT appeal ss. 252-255 HC appeal s. 260A SC appeal ss. 261, 262 Revision by PCIT (revenue-side) s. 263 Revision by PCIT…

CHAPTER XVIII — APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS

Chapter XVIII — At a Glance

INCOME-TAX ACT, 2025

INCOME-TAX ACT, 1961

CIT(A) appeal

ss. 246, 246A, 249-251

JCIT(A) appeal

s. 246A

ITAT appeal

ss. 252-255

HC appeal

s. 260A

SC appeal

ss. 261, 262

Revision by PCIT (revenue-side)

s. 263

Revision by PCIT (assessee-favourable)

s. 264

Advance Ruling

Chapter XIX-B (245N-V)

MAP under DTAA

Rule 44G / Article 25 of treaty

Practitioner notes

  • File Form 35 within 30 days of order; pay 20% disputed demand for stay (post-FA 2017).
  • ITAT 60-day window; bench-specific filing; coordinate with TPO findings for transfer pricing matters.
  • Section 263 defence: invoke 'multiple views' / 'AO took plausible view' jurisprudence.
  • Advance Ruling: pre-empt cross-border / restructuring uncertainty with binding ruling.
  • MAP: parallel to domestic appeal; pursue both for cross-border tax disputes.
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