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        Income Tax

        Section 357 - Appealable orders before Commissioner (Appeals).

        Income-tax Act, 2025
        Part 1.
        Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)

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        Appealable orders: right to appeal specified income-tax assessment, reassessment and penalty decisions to Commissioner (Appeals). Any person aggrieved by specified income-tax orders may appeal to the Commissioner (Appeals), including assessments, reassessments, intimations with objected adjustments, orders treating a person as agent of a non-resident, and orders imposing or enhancing penalties, subject to statutory exclusions and Board directions.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Appealable orders: right to appeal specified income-tax assessment, reassessment and penalty decisions to Commissioner (Appeals).

                              Any person aggrieved by specified income-tax orders may appeal to the Commissioner (Appeals), including assessments, reassessments, intimations with objected adjustments, orders treating a person as agent of a non-resident, and orders imposing or enhancing penalties, subject to statutory exclusions and Board directions.


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