APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS - Income Tax Bill, 2025

Chapter: XVIII
APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS
Part: 1.
Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)
Clause 356	:	Appealable orders before Joint Commissioner (Appeals). Clause 356 of the Bill seeks to provide for appeals to Joint Commissioner (Appeals) against certain orders.....
Clause 357	:	Appealable orders before Commissioner (Appeals). Clause 357 of the Bill seeks to provide for appeals to Commissioner (Appeals) against certain orders.....
Clause 358	:	Form of appeal and limitation. Clause 358 of the Bill seeks to provide for form of appeal and limitation.....
Clause 359	:	Procedure in appeal. Clause 359 of the Bill seeks to provide for procedure in appeal.....
Clause 360	:	Powers of Joint Commissioner (Appeals) or Commissioner (Appeals). Clause 360 of the Bill deal with the powers of Joint Commissioner (Appeals) and the Commissioner (Appeals).....
Part: 2.
Appeals to Appellate Tribunal
Clause 361	:	Appellate Tribunal. Clause 361 of the Bill provides for constitution of Income tax Appellate Tribunal.....
Clause 362	:	Appeals to Appellate Tribunal. Clause 362 of the Bill seeks to provide for appeals to the Income tax Appellate Tribunal.....
Clause 363	:	Orders of Appellate Tribunal. Clause 363 of the Bill seeks to provide for the orders passed by the Income tax Appellate Tribunal.....
Clause 364	:	Procedure of Appellate Tribunal. Clause 364 of the Bill seeks to provide for the powers and functions of the Income tax Appellate Tribunal.....
Part: 3.
Appeals to High Court.
Clause 365	:	Appeal to High Court. Clause 365 of the Bill seeks to provide for appeals to the High Court.....
Clause 366	:	Case before High Court to be heard by not less than two Judges. Clause 366 of the Bill provide for appeals to the High Court to be heard by not less than two Judges.....
Part: 4.
Appeals to Supreme Court.
Clause 367	:	Appeal to Supreme Court. Clause 367 of the Bill seeks to provide for appeals to Supreme Court.....
Clause 368	:	Hearing before Supreme Court. Clause 368 of the Bill seeks to provide for hearing before the Supreme Court.....
Part: 5.
General
Clause 369	:	Tax to be paid irrespective of appeal, etc. Clause 369 of the Bill seeks to provide that tax to be paid irrespective of filing of appeal before High Court or Supreme Cou....
Clause 370	:	Execution for costs awarded by Supreme Court. Clause 370 of the Bill seeks to provide for execution for costs awarded by Supreme Court.....
Clause 371	:	Amendment of assessment on appeal. Clause 371 of the Bill provides for amendment of assessment on account of appeal in certain cases.....
Clause 372	:	Exclusion of time taken for copy. Clause 372 of the Bill seeks to provide for exclusion of time taken to obtain copy of the order.....
Clause 373	:	Filing of appeal or by income-tax authority. Clause 373 of the Bill seeks to provide for filing of appeals by income tax authority and empowers Board to issue instruction....
Clause 374	:	Interpretation of “High Court”. Clause 374 of the Bill provides for the definition of High Court for the purpose of filing of appeal under this Chapter.....
Part: B
Special provisions for avoiding repetitive appeals
Clause 375	:	Procedure when assessee claims identical question of law is pending before High Court or Supreme Court. Clause 375 of the Bill provides for procedure when assessee claims identical question of law is pending before High Court or ....
Clause 376	:	Procedure where an identical question of law is pending before High Courts or Supreme Court. Clause 376 of the Bill seeks to prescribe procedure where an identical question of law is pending before High Courts or Supre....
Part: C
Revision by the Principal Commissioner or Commissioner.
Clause 377	:	Revision of orders prejudicial to revenue. Clause 377 of the Bill provides for revision of orders prejudicial to Revenue by Principal Commissioner or Commissioner.....
Clause 378	:	Revision of other orders. Clause 378 of the Bill seeks to provide for revision of orders in certain cases which are not prejudicial to revenue.....
Part: 1.
Dispute Resolution Committee in certain cases
Clause 379	:	Dispute Resolution Committee. Clause 379 of the Bill provides for constitution of Dispute Resolution Committee to resolve disputes in certain cases.....
Part: 2.
Advance rulings
Clause 380	:	Interpretation. Clause 380 of the Bill seeks to define certain expressions used in the context of Advance Rulings.....
Clause 381	:	Board for Advance Rulings. Clause 381 of the Bill provides for constitution of Board for Advance Rulings.....
Clause 382	:	Vacancies, etc., not to invalidate proceedings. Clause 382 of the Bill seeks to deal with proceedings in case of vacancies in the Board for Advance Rulings.....
Clause 383	:	Application for advance ruling. Clause 383 of the Bill provides for filing of application before the Board for Advance Rulings.....
Clause 384	:	Procedure on receipt of application. Clause 384 of the Bill seeks to provide for procedure to process the application made for advance rulings.....
Clause 385	:	Appellate authority not to proceed in certain cases. Clause 385 of the Bill seeks to provide that certain authorities not to proceed to decide in certain cases where application ....
Clause 386	:	Advance ruling to be void in certain circumstances. Clause 386 of the Bill seeks to provide that advance ruling to be void in certain circumstances.....
Clause 387	:	Powers of the Board for Advance Rulings. Clause 387 of the Bill seeks to provide for powers of the Board for Advance Rulings.....
Clause 388	:	Procedure of Board for Advance Rulings. Clause 388 of the Bill seeks to empower the Board for Advance Rulings to regulate its own procedure.....
Clause 389	:	Appeal. Clause 389 of the Bill provides for appeal to High Court on the rulings pronounced by the Board for Advance Rulings.....