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Appeals & Dispute Resolution — Income-tax Act 2025

How to challenge an unfair assessment — the first appeal to the Commissioner (Appeals), the Tribunal (ITAT), revisions, and alternate dispute resolution.

Chapter XVIII of the Income-tax Act, 2025 gives you the right to challenge an assessment or penalty order through a tiered appeal system.

  • First appeal — Commissioner (Appeals) / faceless appeals: filed within the prescribed time after the order, on the grounds and statement of facts.
  • Income Tax Appellate Tribunal (ITAT): the second appeal and final fact-finding authority.
  • Revisions and alternate dispute resolution for specific cases.

Winning an appeal turns on precise grounds, a strong paper trail and case law. For high-value disputes see our CIT(A) Appeal and ITAT Appeal services.

Frequently asked questions

Where do I file the first appeal?
The first appeal against an assessment or penalty order goes to the Commissioner (Appeals) / faceless appeal centre, within the time limit specified in the order.
What is the ITAT?
The Income Tax Appellate Tribunal — the second-level appeal and the final fact-finding authority in the income-tax appeal system.
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.

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