Income Tax Act 2025: Section 357 for Tax Year 2026-27

Appealable orders before Commissioner (Appeals)

[Section-357 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]

Any assessee or any deductor or any collector, aggrieved by any of the following orders, may appeal to the Commissioner (Appeals) against—

• (a) an order passed by a Joint Commissioner under section 231(4)(b);
• (b) an order against the assessee where the assessee denies his liability to be assessed under this Act; or
• (c) an order being an intimation under section 270(1) or 399(1), where the assessee or the deductor or the collector objects to the making of adjustments; or
• (d) any order of assessment under section 270(10), except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in section 274(12) or 271, where the assessee objects to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; or
• (e) an order of assessment, reassessment or recomputation under section 279 [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in section 274(12)] or 283; or
• (f) an order made under section 169(3)(a); or
• (g) an order made under section 287 or 288 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections except an order referred to in section 274(12); or
• (h) an order made under section 306 treating the assessee as the agent of a non-resident; or
• (i) an order made under section 313(2) or (4); or
• (j) an order made under section 315; or
• (k) an order made under section 398; or
• (l) an order made under section 431; or
• (m) an order made under section 434; or
• (n) an order imposing or enhancing a penalty under Chapter XXI; or
• (o) an order imposing a penalty under section 412; or
• (p) an order passed under section 294(1)(c); or
• (q) an order imposing a penalty under section 298(2); or
• (r) an order made by an Assessing Officer under the provisions of this Act in the case of such person or class of persons, as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct.

FAQs on Section 357 of Income Tax Act 2025

Who can file an appeal before the Commissioner (Appeals) under Section 357?
An assessee, a deductor, or a collector aggrieved by certain specified orders can file an appeal before the Commissioner (Appeals).

Can an appeal be filed against an order passed by a Joint Commissioner under Section 231(4)(b)?
Yes, an appeal can be filed against an order passed by a Joint Commissioner under Section 231(4)(b).

Is denial of liability to be assessed under the Act appealable under this section?
Yes, an assessee can appeal if they deny their liability to be assessed under the Income Tax Act, 2025.

Can an assessee appeal against an intimation under Section 270(1) or 399(1)?
Yes, if the assessee, deductor, or collector objects to the adjustments made in such intimations, they can appeal.

Are assessment orders under Section 270(10) appealable?
Yes, except for orders passed under directions of the Dispute Resolution Panel or referred to in Sections 274(12) or 271, other assessment orders under Section 270(10) are appealable.

Can reassessment or recomputation orders under Section 279 or 283 be appealed?
Yes, reassessment or recomputation orders under Section 279 (except under DRP directions or orders under Section 274(12)) and under Section 283 are appealable.

Is an order made under Section 169(3)(a) subject to appeal?
Yes, such an order can be appealed under Section 357.

Can an assessee appeal an order under Section 287 or 288 that enhances assessment or reduces refund?
Yes, such orders are appealable, except those referred to in Section 274(12).

Can an assessee treated as an agent of a non-resident under Section 306 appeal against it?
Yes, an order treating an assessee as an agent of a non-resident under Section 306 is appealable.

Are orders under Sections 313(2), 313(4), 315, 398, 431, and 434 appealable?
Yes, all these orders are explicitly listed as appealable under Section 357.

Are penalty orders under Chapter XXI and Section 412 appealable?
Yes, any order imposing or enhancing penalties under Chapter XXI and under Section 412 is subject to appeal.

Can an appeal be filed against an order under Section 294(1)(c)?
Yes, orders passed under Section 294(1)(c) can be appealed.

Is a penalty order under Section 298(2) appealable?
Yes, such an order is covered under the list of appealable orders in Section 357.

What happens if the Assessing Officer passes an order under Board directions for specific persons or classes?
Such an order is appealable if made under Board directions regarding specific persons or classes due to complexity or other relevant considerations.