Appeals, Revisions and Alternate Dispute Resolutions — Topic Index
Chapter: XVIII Sections: 356–389 (34 sections) Status: ✅ Fully ingested Source: Income Tax Act, 2025 [30 of 2025] as amended by Finance Act, 2026, pages 443–463
Part A — Appeals
A.1 — Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)
| Section | Heading | Page |
|---|---|---|
| 356 | Appealable orders before Joint Commissioner (Appeals) | s356-appealable-orders-jc |
| 357 | Appealable orders before Commissioner (Appeals) | s357-appealable-orders-cit |
| 358 | Form of appeal and limitation | s358-form-appeal-limitation |
| 359 | Procedure in appeal | s359-procedure-appeal |
| 360 | Powers of JC(A) or CIT(A) | s360-powers-jc-cit-appeals |
A.2 — Appeals to Appellate Tribunal
| Section | Heading | Page |
|---|---|---|
| 361 | Appellate Tribunal (constitution) | s361-appellate-tribunal |
| 362 | Appeals to Appellate Tribunal | s362-appeals-itat |
| 363 | Orders of Appellate Tribunal | s363-orders-itat |
| 364 | Procedure of Appellate Tribunal | s364-procedure-itat |
A.3 — Appeals to High Court
| Section | Heading | Page |
|---|---|---|
| 365 | Appeal to High Court | s365-appeal-high-court |
| 366 | Hearing by not less than two Judges | s366-hearing-high-court |
A.4 — Appeals to Supreme Court
| Section | Heading | Page |
|---|---|---|
| 367 | Appeal to Supreme Court | s367-appeal-supreme-court |
| 368 | Hearing before Supreme Court | s368-hearing-supreme-court |
A.5 — General
| Section | Heading | Page |
|---|---|---|
| 369 | Tax to be paid irrespective of appeal | s369-tax-payable-pending-appeal |
| 370 | Execution for costs awarded by SC | s370-execution-costs-sc |
| 371 | Amendment of assessment on appeal | s371-amendment-assessment-appeal |
| 372 | Exclusion of time taken for copy | s372-exclusion-time-copy |
| 373 | Filing of appeal by income-tax authority | s373-filing-appeal-authority |
| 374 | Interpretation of “High Court” | s374-interpretation-high-court |
Part B — Special Provisions for Avoiding Repetitive Appeals
| Section | Heading | Page |
|---|---|---|
| 375 | Identical question — assessee declaration | s375-identical-question-assessee |
| 376 | Identical question — collegium procedure | s376-identical-question-collegium |
Part C — Revision by PCIT/CIT
| Section | Heading | Page |
|---|---|---|
| 377 | Revision of orders prejudicial to revenue | s377-revision-prejudicial-revenue |
| 378 | Revision of other orders | s378-revision-other-orders |
Part D — Alternate Dispute Resolutions
D.1 — Dispute Resolution Committee
| Section | Heading | Page |
|---|---|---|
| 379 | Dispute Resolution Committee | s379-dispute-resolution-committee |
D.2 — Advance Rulings
| Section | Heading | Page |
|---|---|---|
| 380 | Interpretation (advance rulings) | s380-advance-ruling-interpretation |
| 381 | Board for Advance Rulings | s381-board-advance-rulings |
| 382 | Vacancies not to invalidate proceedings | s382-vacancies-not-invalidate |
| 383 | Application for advance ruling | s383-application-advance-ruling |
| 384 | Procedure on receipt of application | s384-procedure-advance-ruling |
| 385 | Appellate authority not to proceed | s385-authority-not-proceed |
| 386 | Advance ruling void — fraud/misrepresentation | s386-void-advance-ruling |
| 387 | Powers of Board for Advance Rulings | s387-powers-board-advance-ruling |
| 388 | Procedure of Board for Advance Rulings | s388-procedure-board-advance-ruling |
| 389 | Appeal against advance ruling | s389-appeal-advance-ruling |
Related Topics
- Assessment Procedure — sections 231–280
- TDS and TCS — sections 392–403
- Old → New Section Mapping
- Litigation hierarchy: AO → CIT(A) [s.357] → ITAT [s.362] → HC [s.365] → SC [s.367]
- Revision track: PCIT revision prejudicial to revenue [s.377] or on assessee application [s.378]
- Alternate track: DRC [s.379] for small cases; Advance Rulings [s.380–389] for NR/specified residents