Section 357 of the Income-tax Act, 2025 — Appealable Orders Before the Commissioner (Appeals)

In plain language

What Section 357 is about

Section 357 of the Income-tax Act, 2025 (effective from 1 April 2026) is the master list of orders that a taxpayer can challenge by filing a first appeal before the Commissioner (Appeals) — the CIT(A). If the Income-tax Department passes an order you disagree with — a higher assessment, a penalty, a TDS demand, a refund reduction — this is the section that tells you whether that particular order is appealable, and it is your first independent forum outside the Assessing Officer's office.

It is the direct successor to Section 246A of the Income-tax Act, 1961. The 2025 Act splits the old first-appeal regime into two neighbouring sections: Section 356 (appeals to the Joint Commissioner (Appeals) / JCIT(A) for smaller matters passed by officers below JC rank) and Section 357 (appeals to the Commissioner (Appeals) / CIT(A), the higher and main first-appellate authority).

Who can use Section 357

• An assessee — any taxpayer (individual, HUF, firm, company, trust) aggrieved by a listed order.
• A deductor — a person who deducts TDS and is aggrieved (for example, an order treating them as an assessee-in-default).
• A collector — a person responsible for collecting TCS.

You must be genuinely "aggrieved" — the order must adversely affect you. You cannot appeal an order that is entirely in your favour.

Which orders are appealable

Section 357 lists the orders that can be taken to the CIT(A). In plain terms, these include:

• Denial of liability — where you dispute that you are liable to be assessed at all under the Act.
• Adjustments in intimations under Section 270(1) (assessment processing) or Section 399(1) (TDS statement processing) that you object to.
• Assessment / best-judgment orders under Section 270(10), and orders under Section 169(3)(a).
• Reassessment or recomputation orders under Section 279 or Section 283.
• Orders enhancing assessment or reducing a refund under Section 287 or 288.
• Non-resident, agent, company and special assessment orders under Sections 306, 313(2), 313(4) and 315.
• TDS/TCS default and transfer-pricing orders under Sections 398, 431 and 434.
• Penalty orders under Chapter XXI, Section 412, and specific penalty provisions such as 294(1)(c) and 298(2).

Key conditions and limits

• Some orders are carved out. You cannot use the CIT(A) route where the order is passed to give effect to Dispute Resolution Panel (DRP) directions, or in cases falling under Sections 274(12) or 271 — those follow a different channel (typically straight to the Tribunal).
• Pay tax on returned income first. Where you have filed a return, the appeal is admissible only if you have paid the tax due on the income you returned (or the advance tax payable if no return was filed). This is the same pre-condition that existed under the old law.
• Time limit — 30 days. The appeal in Form 99 (which replaces the old Form 35) must be filed electronically within 30 days from the date of service of the demand notice (in assessment/penalty cases) or the order (in other cases). Delay can be condoned for sufficient cause.
• No appeal where immunity is claimed under Section 440 (immunity from penalty/prosecution).

How it interacts with other sections

Section 357 does not work alone. It plugs into the wider appeal machinery: Section 356 (parallel JCIT(A) route), Section 358 (form, fee and limitation), Section 359 (procedure in appeal, including the CIT(A)'s power to enhance), and Section 360 (powers of the CIT(A)). If you lose at the CIT(A), the next step is the Income-tax Appellate Tribunal (ITAT).

Practical implications

• Check the section quoted in your order and match it to the Section 357 list before assuming you can appeal — a wrongly-routed appeal wastes the 30-day window.
• Clear the tax on returned income before filing, or the CIT(A) may refuse to admit the appeal.
• The CIT(A) can enhance your assessment, so an appeal carries some risk — argue it well and consider professional advice.