Section 357: appealable orders before the Commissioner (Appeals)

Introduction

Appealability depends on the kind of order and the statutory clause that covers it. Section 357 lists assessment and reassessment orders, certain intimations, penalty orders and multiple special orders, with stated exclusions for some Dispute Resolution Panel and GAAR-related orders.

Key takeaways

Orders that can be appealed to the Commissioner (Appeals)

Under Section 357, an assessee, deductor or collector aggrieved may appeal against:

• An order passed by a Joint Commissioner under section 231(4)(b)
• An order against the assessee where the assessee denies liability to be assessed under the Act
• An intimation under section 270(1) or 399(1), where adjustments are objected to
• An assessment order under section 270(10) or 271 (except one passed under Dispute Resolution Panel directions, or an order under section 274(12)), where the assessee objects to the income assessed, tax determined, loss computed, or status of assessment
• An order of assessment, reassessment or recomputation under section 279 (with the same DRP/section 274(12) exception) or under section 283
• An order under section 169(3)(a)
• An order under section 287 or 288 that enhances the assessment, reduces a refund, or refuses a claim (except an order under section 274(12))
• An order under section 306 treating the assessee as agent of a non-resident
• An order under section 313(2) or (4)
• An order under section 315
• An order under section 398
• An order under section 431
• An order under section 434
• An order imposing or enhancing a penalty under Chapter XXI
• An order imposing a penalty under section 412
• An order under section 294(1)(c)
• An order imposing a penalty under section 298(2)
• An order made by an Assessing Officer for such persons or class of persons as the Board may direct, having regard to the nature of cases and their complexity

Assessment and intimation appeals

Clauses (b) to (e) cover denial of liability, objections to specified intimations, and assessment or reassessment orders. The clauses state exclusions for some orders made after Dispute Resolution Panel directions or referred to in section 274(12).

Penalty and specifically named orders

Later clauses cover rectification orders that worsen the tax position or refuse a claim, agent-status orders, certain succession or partition orders, penalties and other named decisions. The precise clause should be recorded in the appeal.

Board-directed class of cases

Clause (r) also allows an appeal for an order made by an Assessing Officer in the case of a person or class of persons directed by the Board. This route depends on the relevant Board direction.

Step-by-step flow for checking appealability under Section 357

1. 1

   Is the person an assessee, deductor or collector aggrieved by the order?

   Section 357 opens the appeal to any assessee, deductor or collector who is aggrieved by one of the listed orders.

2. 2

   Identify the provision under which the order was made

   Read the order itself, not only its heading. Note the section and sub-section it relies on, for example section 270(1), 270(10), 279, 287 or a penalty under Chapter XXI.

3. 3

   Does the order fall within one of clauses (a) to (r)?

   The list covers orders under section 231(4)(b), denial of liability, intimations under section 270(1) or 399(1), assessments under sections 270(10), 279 and 283, named orders under sections 169(3)(a), 287, 288, 306, 313(2) or (4), 315, 398, 431, 434 and 294(1)(c), penalties under Chapter XXI, section 412 and section 298(2), and orders in Board-directed classes of cases.

   • No: Section 357 does not give an appeal to the Commissioner (Appeals) against this order. Check whether another provision of the Act provides a remedy.
   • Yes: Go to the next step.
4. 4

   Is the order excluded from the clause?

   Clauses (d) and (e) exclude orders passed in pursuance of Dispute Resolution Panel directions and orders referred to in section 274(12). Clause (g) also excludes an order referred to in section 274(12). Read the exact wording of the clause that applies.

   • Yes, it is excluded: No appeal lies to the Commissioner (Appeals) under that clause. Section 362(1)(d) and (e) provide a direct appeal to the Appellate Tribunal for such assessment orders.
   • No: Go to the next step.
5. 5

   Record the objection and move to filing

   For intimations and assessments, the clause requires a specific objection (to the adjustments, income assessed, tax determined, loss computed or status). State it clearly and follow Section 358 for form, fee and time limit.

Practical checklist

Frequently asked questions