Chapter XVIII of the Income-tax Act, 2025 — Appeals Revisions and Alternate Dispute Resolutions

What this chapter does

Sections 356 to 360 carry appeals to the Joint Commissioner (Appeals) and the Commissioner (Appeals); sections 361 to 364 the Appellate Tribunal; sections 365 to 376 the High Court and Supreme Court, including the procedure where an identical question of law is already pending. Sections 377 and 378 carry revision — section 377 being the successor to section 263 of the 1961 Act, revision of orders prejudicial to revenue. Section 379 creates the Dispute Resolution Committee and sections 380 to 389 the Board for Advance Rulings.

What to watch

• Section 369 keeps the tax payable while an appeal runs; a stay is a separate application, not a consequence of filing.
• Sections 375 and 376 can put an appeal on hold where the same question is already before a higher court.

The sections in this chapter

• Section 356 — Appealable orders before Joint Commissioner (Appeals)
• Section 357 — Appealable orders before Commissioner (Appeals)
• Section 358 — Form of appeal and limitation
• Section 359 — Procedure in appeal
• Section 360 — Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)
• Section 361 — Appellate Tribunal
• Section 362 — Appeals to Appellate Tribunal
• Section 363 — Orders of Appellate Tribunal
• Section 364 — Procedure of Appellate Tribunal
• Section 365 — Appeal to High Court
• Section 366 — Case before High Court to be heard by not less than two Judges
• Section 367 — Appeal to Supreme Court
• Section 368 — Hearing before Supreme Court
• Section 369 — Tax to be paid irrespective of appeal, etc
• Section 370 — Execution for costs awarded by Supreme Court
• Section 371 — Amendment of assessment on appeal
• Section 372 — Exclusion of time taken for copy
• Section 373 — Filing of appeal by income-tax authority
• Section 374 — Interpretation of "High Court"
• Section 375 — Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
• Section 376 — Procedure where an identical question of law is pending before High Courts or Supreme Court
• Section 377 — Revision of orders prejudicial to revenue read in full
• Section 378 — Revision of other orders
• Section 379 — Dispute Resolution Committee
• Section 380 — Interpretation
• Section 381 — Board for Advance Rulings
• Section 382 — Vacancies, etc , not to invalidate proceedings
• Section 383 — Application for advance ruling
• Section 384 — Procedure on receipt of application
• Section 385 — Appellate authority not to proceed in certain cases
• Section 386 — Advance ruling to be void in certain circumstances
• Section 387 — Powers of the Board for Advance Rulings
• Section 388 — Procedure of Board for Advance Rulings
• Section 389 — Appeal