Find
You can appeal to the Income Tax Appellate Tribunal in Form 36, now Form 115. The time limit was amended in 2024 to two months from the end of the month in which the order is received; check the current rule before filing.
ITR
Second appeal to the Tribunal after the CIT(A) order
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 253, Income-tax Act 1961
Analysis
The Tribunal is the final fact-finding authority, so present all facts and documents carefully. Fees depend on assessed income. If the CIT(A) order partly favours you, the department may also appeal. Pending Tribunal appeals for old years continue under the 1961 Act.
Close
- Read the CIT(A) order and note issues lost.
- Check the time limit from the date of receipt.
- Prepare grounds and paper book.
- File Form 36 with the fee.
- Continue stay arrangements for the demand.
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.