Sections 269G and 269H of Income Tax Act 1961

Sections 269G and 269H contain the appellate remedies under Chapter XXA of the Income-tax Act, 1961. Section 269G provided an appeal to the Appellate Tribunal against an acquisition order under Section 269F, while Section 269H provided a further appeal to the High Court on a question of law.

Historical scope: Chapter XXA does not apply to transfers of immovable property made after 30 September 1986 by virtue of Section 269RR. These appellate provisions therefore principally concern older Chapter XXA acquisition proceedings.

Section 269G - Appeal against order for acquisition

An appeal could be preferred to the Appellate Tribunal against an order made by the competent authority under Section 269F for acquisition of immovable property.

Who could appeal and limitation period?

  • The transferor, transferee or another person referred to in Section 269F(8) could appeal within forty-five days from the date of the acquisition order or thirty days from service of a copy of the order, whichever period expired later.
  • Any other person interested in the immovable property could appeal within forty-five days from the date of the order.

Extension for sufficient cause

On an application made before expiry of the applicable forty-five-day or thirty-day period, the Appellate Tribunal could permit presentation within a further period specified by it if sufficient cause for the delay was shown.

Form, verification and fee

The appeal had to be in the prescribed form, verified in the prescribed manner and accompanied by a fee of two hundred rupees. The statutory text notes Rule 48F for the prescribed procedure.

Hearing and powers of the Tribunal

The Tribunal had to fix the day and place of hearing and notify the appellant and competent authority. After giving both an opportunity of being heard, it could pass such orders as it considered fit.

Rectification

Within thirty days from the date of its order, the Tribunal could amend an order to rectify a mistake apparent from the record and had to do so if such a mistake was brought to its notice by the appellant or competent authority. A prejudicial amendment required a reasonable opportunity of hearing to the affected person.

Communication, finality and disposal

A copy of the Tribunal's order had to be sent to the appellant and the Principal Commissioner or Commissioner. Subject to Section 269H, the Tribunal's appellate order was final. Appeals were to be disposed of as expeditiously as possible, with an endeavour to decide each appeal within ninety days from presentation.

Application of Section 255

Section 255, except sub-section (3), applied so far as possible to the Tribunal's powers, functions and proceedings under Section 269G in the same manner as under Chapter XX.

Section 269H - Appeal to High Court

Section 269H provided a further statutory appeal from an order of the Appellate Tribunal under Section 269G to the High Court, but only on a question of law.

Who could appeal?

The Principal Commissioner or Commissioner, or any person aggrieved by an order of the Appellate Tribunal under Section 269G, could prefer the appeal.

Sixty-day limitation period

The appeal had to be filed within sixty days from the date on which notice of the Tribunal's order was served on the appellant.

Further time for sufficient cause

On an application made before expiry of the sixty-day period, the High Court could permit presentation within such further period as it specified where sufficient cause for inability to file within sixty days was established.

Bench and applicable procedure

The appeal had to be heard by a Bench of not less than two Judges. Section 259 applied to such an appeal in the same manner as it applied to a case referred to the High Court under Section 256.

Costs

The costs of the appeal were in the discretion of the High Court.

Connected provisions

Section 269F: governed the hearing of objections and the acquisition order from which the Section 269G appeal arose.

Section 255: supplied procedural provisions concerning the Appellate Tribunal, subject to the specific exclusion in Section 269G(9).

Sections 256 and 259: were expressly incorporated for the High Court procedure contemplated by Section 269H(2).

Section 269RR: restricts Chapter XXA to the historical transfer period by excluding transfers made after 30 September 1986.

Official references

Income Tax Department - Income-tax Act as amended by Finance Act 2025
Income Tax Department - Section 269H
Income Tax Department - Income-tax Act resources