Section 356 Income Tax Act 2025: Which Orders Can Be Appealed to the Joint Commissioner (Appeals)?
Section 356 identifies the orders against which an assessee, deductor or collector may appeal to the Joint Commissioner (Appeals). It also restricts that appellate jurisdiction in specified cases, permits transfers between appellate authorities, and provides for rehearing and notified appeal procedures.
What orders are appealable under Section 356(1)?
An assessee, deductor or collector aggrieved by one of the following orders of an Assessing Officer below the rank of Joint Commissioner may appeal to the Joint Commissioner (Appeals), subject to the restriction in Section 356(2).
| Clause | Appealable order | Ground for appeal or coverage |
|---|---|---|
| 356(1)(a) | Intimation under Section 270(1) or 399(1) | The assessee, deductor or collector objects to adjustments made in the intimation. |
| 356(1)(b) | Order under Section 270(10) or 271 | The assessee disputes assessed income, tax determined, loss computed or the status under which assessed. |
| 356(1)(c) | Assessment, reassessment or recomputation under Section 279 | Orders of the specified kind are appealable. |
| 356(1)(d) | Order under Section 398 | An order under the cited provision. |
| 356(1)(e) | Penalty order under Chapter XXI | An order imposing a penalty. |
| 356(1)(f) | Rectification or amendment under Section 287 or 288 | An order amending an order or intimation described in clauses (a) to (e). |
The statutory list is specific. An order not falling within the listed categories cannot be assumed to be appealable under Section 356 merely because it concerns income-tax.
When is an appeal barred before the Joint Commissioner (Appeals)?
Section 356(2) prohibits filing an appeal before the Joint Commissioner (Appeals) where an order referred to in Section 356(1) was passed by, or with the prior approval of, an income-tax authority above the rank of Deputy Commissioner. The rank of the officer passing the order and any prior approval must therefore be checked before selecting the appellate forum.
This provision should be read alongside Section 357, which separately specifies appealable orders before the Commissioner (Appeals).
Can a pending appeal be transferred between appellate authorities?
Section 356(3): Transfer of appeals
The Central Board of Direct Taxes (the Board), or an income-tax authority authorised by the Board, may transfer a pending appeal and any connected matter:
- From Commissioner (Appeals) to Joint Commissioner (Appeals): An appeal against an order referred to in Section 356(1) may be transferred.
- From Joint Commissioner (Appeals) to Commissioner (Appeals): A pending appeal and connected matter may be transferred notwithstanding the allocation provisions identified in the subsection.
The receiving authority may proceed from the stage at which the appeal or matter stood immediately before transfer; the proceedings do not necessarily restart.
Section 356(4): Right to be reheard
When an appeal is transferred under Section 356(3), the appellant must be given an opportunity of being reheard. This statutory safeguard applies to transferred appeals.
What procedural scheme and exclusions does Section 356 provide?
Section 356(5): Notified appeal scheme
The Central Government may notify a scheme to dispose of appeals expeditiously, transparently and accountably, including by eliminating direct interaction between the Joint Commissioner (Appeals) and appellant to the extent technologically feasible. A notification may provide that jurisdictional and procedural provisions apply with exceptions, modifications or adaptations, or do not apply.
Section 356(6): Cases excluded by the Board
The Board may specify that any provision of Section 356 does not apply to a case or class of cases. Applicable notifications and directions must therefore be checked for a particular appeal.
Relevant statutory definitions and practical filing considerations
Status (Section 356(7)): For Sections 356 and 357, “status” means the category of person defined in Section 2(77) under which the assessee is assessed. A dispute about assessment in the wrong status may therefore fall within Section 356(1)(b), where its other requirements are met.
Assessing Officer: The income-tax authority who issues the relevant assessment, intimation or other order; for Section 356(1), the issuing Assessing Officer must be below the rank of Joint Commissioner.
Appellant: The assessee, deductor or collector challenging an appealable order. Not every category of appellant is entitled to challenge every listed order: the wording of the relevant clause controls.
Illustration
An Assessing Officer below the rank of Joint Commissioner issues an order under Section 270(10). The assessee disputes the amount of income assessed. The order falls within Section 356(1)(b), but the assessee must also verify whether it was passed by, or with prior approval of, an authority above the rank of Deputy Commissioner. If so, Section 356(2) prevents an appeal before the Joint Commissioner (Appeals).
Before selecting the appellate forum
- Identify the exact section under which the impugned order or intimation was passed.
- Confirm the rank of the Assessing Officer and whether prior approval was obtained from a higher authority.
- Check whether the Board has issued an applicable exclusion or transfer direction.
- Check the separately applicable statutory provisions governing appeal filing, limitation, form, fee and procedure; Section 356 primarily identifies appealable orders and forum.
Frequently asked questions
Can an assessee appeal an adjustment made in an intimation?
Yes. Section 356(1)(a) covers an intimation under Section 270(1) or 399(1) when the relevant assessee, deductor or collector objects to the adjustments, subject to Section 356(2).
Are all penalty orders appealable to the Joint Commissioner (Appeals)?
Section 356(1)(e) covers orders imposing penalties under Chapter XXI, but the issuing authority's rank and the prior-approval restriction under Section 356(2) remain material.
Does a transferred appeal start afresh?
Not automatically. Under Section 356(3), the receiving authority may continue from the stage at which the matter stood, while Section 356(4) guarantees an opportunity of rehearing.
Does Section 356 prescribe the deadline for filing an appeal?
No. Section 356 identifies appealable orders and provides related jurisdictional rules. The relevant procedural and limitation provisions must be consulted separately.
Related provisions and official source
Read this provision with Section 357 (Appealable orders before Commissioner (Appeals)) and the subsequent appeal procedure provisions of Chapter XVIII. For the enacted wording, consult the official Income-tax Act, 2025, as amended by the Finance Act, 2026.
Note: This article explains Section 356 for general legal information. Forum selection and filing requirements depend on the precise order, officer rank, approvals and applicable notifications.