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[Cites 0, Cited by 0] [Section 362] [Entire Act]

Union of India - Subsection

Section 362(1) in The Income Tax Act, 2025

(1)Any assessee, aggrieved by any of the following orders, may appeal to the Appellate Tribunal against such order—
(a)an order passed under this Act, by a Commissioner (Appeals) or a Joint Commissioner (Appeals); or
(b)an order passed by a Principal Commissioner or Commissioner under—
(i)section 332(7) or (8) or (9) or 351(2)(ii) or 354(3); or
(ii)section 377 or 439 or 465; or
(iii)section 287 amending any order as referred to in sub-clause (i) and (ii);
(c)an order passed by a Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General or a Principal Director or Director under section 377 or 465 or an order passed under section 287 amending any such order; or
(d)an order passed by an Assessing Officer under section 270(10) or 279, in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 287 in respect of such order; or
(e)an order passed by an Assessing Officer under section 270(10) or 279, with the approval of the Principal Commissioner or Commissioner as referred to in section 274(12) or an order passed under section 287 or 288 in respect of such order; or
(f)an order passed by an Assessing Officer under section 234(4).