Form of appeal and limitation
Section 358(1) of Income Tax Act 2025
(1) Every appeal under this Chapter shall be in such form and verified in such manner, as prescribed.
Section 358(2) of Income Tax Act 2025
(2) An appeal, referred in sub-section (1), made to the Commissioner (Appeals) or to the Joint Commissioner (Appeals), shall be accompanied by a fee of—
(a) two hundred and fifty rupees, where the total income of the assessee as computed by the Assessing Officer in the case to which the appeal relates is one lakh rupees or less;
(b) five hundred, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one lakh rupees but not more than two lakh rupees;
(c) one thousand rupees, where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two lakh rupees;
(d) two hundred and fifty rupees, where the subject matter of an appeal is not covered under clauses (a), (b) and (c).
Section 358(3) of Income Tax Act 2025
(3) The appeal shall be presented within thirty days,––
(a) from the date of service of the notice of demand where the appeal relates to any assessment or penalty; or
(b) in any other case, from the date on which intimation of the order sought to be appealed against is served.
Section 358(4) of Income Tax Act 2025
(4) For the purposes of sub-section (3)(a), where an application has been made under section 440(1), the period beginning from the date on which the application is made, to the date on which the order rejecting the application is served on the assessee, shall be excluded.
Section 358(5) of Income Tax Act 2025
(5) The Joint Commissioner (Appeals) or the Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period.
Section 358(6) of Income Tax Act 2025
(6) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal,—
(a) where a return has been filed by the assessee, the assessee has paid the tax due on the income returned by him; or
(b) where no return has been filed by the assessee, the assessee has paid an amount equal to the amount of advance tax which was payable by him.
Section 358(7) of Income Tax Act 2025
(7) The Joint Commissioner (Appeals) or the Commissioner (Appeals) may, for the purposes of sub-section (6)(b) and on an application made by the appellant in this behalf, for reasons to be recorded in writing, exempt him from the operation of the provisions of that sub-section.