Income Tax Act, 2025
Section 27: Ins. by Act 7 of 2017, s. 83 (w.e.f. 12017).
27. Ins. by Act 7 of 2017, s. 83 (w.e.f. 12017).
734
(2) The 1[Principal Commissioner or Commissioner] may, if he objects to any order passed by 2[an
3[Deputy Commissioner (Appeals)] 4[before the 1st day of October, 1998] or, as the case may be, a
Commissioner (Appeals)] under 5[section 154 or] section 250, direct the 6[Assessing Officer] to appeal to
the Appellate Tribunal against the order.
7* * * * *
(3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date
on which the order sought to be appealed against is communicated to the assessee or to the 1[Principal
Commissioner or Commissioner], as the case may be:
8[Provided that in respect of any appeal under clause (b) of sub-section (1), this sub-section shall have
effect as if for the words “sixty days”, the words “thirty days” had been substituted.]
9* * * * *
10[(4) The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal
against the order of the Commissioner (Appeals), has been preferred under sub-section (1) or sub-section
(2) by the other party, may, notwithstanding that he may not have appealed against such order or any part
thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in
the prescribed manner, against any part of the order of the Commissioner (Appeals), and such
memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the
time specified in sub-section (3).]
(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of
cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if
it is satisfied that there was sufficient cause for not presenting it within that period.
11[(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the
prescribed manner and shall, in the case of an appeal made, on or after the 1st day of October, 1998,
irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a
fee of,—
(a) where the total income of the assessee as computed by the Assessing Officer, in the case to
which the appeal relates, is one hundred thousand rupees or less, five hundred rupees,
(b) where the total income of the assessee, computed as aforesaid, in the case to which the appeal
relates is more than one hundred thousand rupees but not more than two hundred thousand rupees,
one thousand five hundred rupees,
(c) where the total income of the assessee, computed as aforesaid, in the case to which the appeal
relates is more than two hundred thousand rupees, one per cent of the assessed income, subject to a
maximum of ten thousand rupees,
12[(d) where the subject matter of an appeal relates to any matter, other than those specified in
clauses (a), (b) and (c), five hundred rupees:]
13[Provided that no fee shall be payable in the case of an appeal referred to in sub-section (2), or,
sub-section (2A) as it stood before its amendment by the Finance Act, 2016, or, a memorandum of
cross objections referred to in sub-section (4).]
(7) An application for stay of demand shall be accompanied by a fee of five hundred rupees.]
The 1[Principal Commissioner or Commissioner] may, if he objects to any order passed by 2[an
3[Deputy Commissioner
Every appeal under sub-section
or sub-section
shall be filed within sixty days of the date
on which the order sought to be appealed against is communicated to the assessee or to the 1[Principal
Commissioner or Commissioner], as the case may be:
8[Provided that in respect of any appeal under clause
of sub-section
The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal
against the order of the Commissioner
or sub-section
by the other party, may, notwithstanding that he may not have appealed against such order or any part
thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in
the prescribed manner, against any part of the order of the Commissioner
The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of
cross-objections after the expiry of the relevant period referred to in sub-section
or sub-section
An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the
prescribed manner and shall, in the case of an appeal made, on or after the 1st day of October, 1998,
irrespective of the date of initiation of the assessment proceedings relating thereto, be accompanied by a
fee of,—
where the total income of the assessee as computed by the Assessing Officer, in the case to
which the appeal relates, is one hundred thousand rupees or less, five hundred rupees,
where the total income of the assessee, computed as aforesaid, in the case to which the appeal
relates is more than one hundred thousand rupees but not more than two hundred thousand rupees,
one thousand five hundred rupees,
where the total income of the assessee, computed as aforesaid, in the case to which the appeal
relates is more than two hundred thousand rupees, one per cent of the assessed income, subject to a
maximum of ten thousand rupees,
12[
where the subject matter of an appeal relates to any matter, other than those specified in
clauses
and
as it stood before its amendment by the Finance Act, 2016, or, a memorandum of
cross objections referred to in sub-section
An application for stay of demand shall be accompanied by a fee of five hundred rupees.]