Find
You can appeal to the Commissioner (Appeals) against most orders that affect your tax: intimations with adjustments, scrutiny and best judgment assessments, reassessments, rectification orders, and penalty orders.
ITR
Which income tax orders can be appealed to the CIT(A)
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 246A, Income-tax Act 1961 (now Sec 357)
Analysis
For AY 2026-27 and earlier, the list is in Sec 246A of the 1961 Act, now Sec 357 of the 2025 Act. A 143(1) intimation that adds ₹40,000 of income can be appealed; a nil intimation with no adjustment has nothing to appeal. Orders passed under Dispute Resolution Panel directions go elsewhere. Check that your order is on the list before preparing an appeal.
Close
- Identify the section under which the order was passed.
- Check it against the appealable orders list.
- Check what amount is in dispute.
- Decide between rectification and appeal.
- Note the 30-day deadline.
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.