Section 362
Section 362: appeals to the Appellate Tribunal
Section 362 sets out who can appeal to the Appellate Tribunal and against which orders - covering orders of the Commissioner (Appeals)/Joint Commissioner (Appeals), certain revision and penalty orders of senior income-tax authorities, and orders passed under Dispute Resolution Panel directions. It also fixes the filing window, cross-objection procedure, and the appeal fee scale.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
Orders that can be appealed to the Appellate Tribunal
An aggrieved assessee may appeal to the Appellate Tribunal against:
- An order passed by a Commissioner (Appeals) or Joint Commissioner (Appeals) under this Act
- An order passed by a Principal Commissioner or Commissioner under section 332(7), (8) or (9), or section 351(2)(ii), or section 354(3)
- An order passed by a Principal Commissioner or Commissioner under section 377, 439 or 465, or an order under section 287 amending such an order
- An order passed by a Principal Chief Commissioner, Chief Commissioner, Principal Director General, Director General, Principal Director or Director under section 377 or 465, or an order under section 287 amending such an order
- An order passed by an Assessing Officer under section 270(10) or 279 pursuant to Dispute Resolution Panel directions, or an order under section 287 in respect of it
- An order passed by an Assessing Officer under section 270(10) or 279 with the approval of the Principal Commissioner or Commissioner under section 274(12), or an order under section 287/288 in respect of it
- An order passed by an Assessing Officer under section 234(4)
Departmental appeals and cross-objections
The Principal Commissioner or Commissioner may, if they object to an order passed by the Joint Commissioner (Appeals) or Commissioner (Appeals), direct the Assessing Officer to appeal to the Appellate Tribunal.
Every appeal must be filed within two months from the end of the month in which the order appealed against is communicated to the assessee, or to the Principal Commissioner or Commissioner.
A party who receives notice that the other side has appealed may, within thirty days of receiving that notice, file a memorandum of cross-objections against any part of the order (in the prescribed form and manner), even if they had not themselves appealed - this is disposed of as if it were an appeal filed within time.
The Appellate Tribunal may admit a late appeal or cross-objection if satisfied there was sufficient cause for the delay.
Appeal fees
An appeal to the Appellate Tribunal must be in the prescribed form and manner, and accompanied by a fee as follows:
| Total income as computed by the Assessing Officer | Appeal fee |
|---|---|
| ₹1,00,000 or less | ₹500 |
| More than ₹1,00,000 but not more than ₹2,00,000 | ₹1,500 |
| More than ₹2,00,000 | 1% of the assessed income, subject to a maximum of ₹10,000 |
| Any other matter not covered above | ₹500 |
No fee for departmental appeals; stay application fee
No fee is payable for an appeal filed by the Department under sub-section (2), or for a memorandum of cross-objections under sub-section (4).
An application for stay of demand must be accompanied by a fee of ₹500.
Frequently asked questions
How long do I have to file an appeal to the Appellate Tribunal?
Two months from the end of the month in which the order being appealed against is communicated to the assessee, or to the Principal Commissioner or Commissioner, as set out in Section 362(3).
What is the appeal fee to the Appellate Tribunal if my assessed income is above ₹2,00,000?
1% of the assessed income, subject to a maximum of ₹10,000, under Section 362(6)(c).
Do I have to pay a fee for a cross-objection?
No - Section 362(7) exempts a memorandum of cross-objections filed under sub-section (4) from any fee.
What is the fee for a stay application before the Appellate Tribunal?
₹500, as fixed by Section 362(8).
Related sections
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Get help with your Appellate Tribunal appealLast updated 9 September 2026