Sections 356 and 357 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Sections 356 and 357 of the Income-tax Act, 2025 list the orders against which a first appeal can be filed. Section 356 deals with appeals to the Joint Commissioner (Appeals), section 357 with appeals to the Commissioner (Appeals). This article reads both as per the Income-tax Act, 2025 (30 of 2025) as amended by the Finance Act, 2026, and links the neighbouring sections on form, fee, limitation and procedure.
Any assessee, deductor or collector aggrieved by an order listed in section 356(1) may appeal to the Joint Commissioner (Appeals), if the order was passed by an Assessing Officer below the rank of Joint Commissioner. Section 357 lists eighteen kinds of order (clauses (a) to (r)) appealable to the Commissioner (Appeals). No appeal lies to the Joint Commissioner (Appeals) if the order was passed by or with the prior approval of an authority above the rank of Deputy Commissioner (section 356(2)). The Board can transfer appeals between the two authorities.
Where these sections sit
Sections 356 and 357 open Chapter XVIII, part A, "Appeals to Joint Commissioner (Appeals) and Commissioner (Appeals)". The form, fee and time limit for an appeal are in section 358. Procedure and powers follow in sections 359 and 360; see our post on sections 359 and 360. A summary of the Chapter is in the Chapter XVIII guide, and the earlier Act's provisions are mapped in our appeal sections mapping note (see our note on where the earlier Act's provisions sit in the 2025 Act). Later amendments, rules and notifications should be checked.
If you have received an order and are considering an appeal, see our page on legal dispute resolution.
Section 356(1): appeals to the Joint Commissioner (Appeals)
The appellant is any assessee, deductor or collector aggrieved by an order of an Assessing Officer below the rank of Joint Commissioner. The orders are:
| Clause | Order |
|---|---|
| (a) | An intimation under section 270(1) or 399(1), where the assessee, deductor or collector objects to the adjustments made in it |
| (b) | An order under section 270(10) or 271, where the assessee objects to the amount of income assessed, the amount of tax determined, the amount of loss computed, or the status under which he is assessed |
| (c) | An order of assessment, reassessment or recomputation under section 279 |
| (d) | An order under section 398 |
| (e) | An order imposing penalty under Chapter XXI |
| (f) | An order under section 287 or 288 amending any of the orders or intimations in clauses (a) to (e) |
Section 271 deals with assessment to the extent of the Assessing Officer's judgment (the Act uses a different heading for it). For assessment under section 270 and reassessment under section 279 see our posts on section 270 and section 279.
Section 356(2): when no appeal lies to the Joint Commissioner (Appeals)
No appeal shall be filed before the Joint Commissioner (Appeals) if an order in sub-section (1) is passed by or with the prior approval of an income-tax authority above the rank of Deputy Commissioner.
Section 356(3) and (4): transfer of appeals
The Board, or an income-tax authority it authorises, may transfer:
- (a) an appeal against an order in sub-section (1), pending before the Commissioner (Appeals), together with any matter arising out of or connected with it, to the Joint Commissioner (Appeals); or
- (b) an appeal pending before a Joint Commissioner (Appeals) and any connected matter to the Commissioner (Appeals), regardless of sub-sections (1) and (3)(a).
The authority to whom the appeal is transferred may proceed from the stage at which it was before the transfer. The appellant must be given an opportunity of being reheard (sub-section (4)).
Section 356(5) to (7)
- Scheme. For disposal of appeals under the section, the Central Government may notify a scheme, to dispose of appeals in an expedient manner with transparency and accountability, by eliminating the interface between the Joint Commissioner (Appeals) and the appellant to the extent technologically feasible. It may direct that provisions of the Act on jurisdiction and procedure do not apply or apply with exceptions, modifications and adaptations. What has been notified is not in the text consulted.
- Board's power. The Board may specify that any provisions of the section do not apply to any case or class of cases.
- "Status". For sections 356 and 357, "status" means the category of person as defined in section 2(77) under which the assessee is assessed.
Section 357: appeals to the Commissioner (Appeals)
Any assessee, deductor or collector aggrieved by an order in section 357 may appeal to the Commissioner (Appeals). The clauses are:
| Clause | Order |
|---|---|
| (a) | An order passed by a Joint Commissioner under section 231(4)(b) |
| (b) | An order against the assessee where he denies his liability to be assessed under this Act |
| (c) | An intimation under section 270(1) or 399(1), where the assessee, deductor or collector objects to the adjustments made |
| (d) | Any order of assessment under section 270(10), except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in section 274(12) or 271, where the assessee objects to the income assessed, tax determined, loss computed or status |
| (e) | An order of assessment, reassessment or recomputation under section 279 (except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in section 274(12)) or under section 283 |
| (f) | An order made under section 169(3)(a) |
| (g) | An order under section 287 or 288 having the effect of enhancing the assessment or reducing a refund, or an order refusing to allow the claim made under either section, except an order referred to in section 274(12) |
| (h) | An order under section 306 treating the assessee as the agent of a non-resident |
| (i) | An order under section 313(2) or (4) |
| (j) | An order under section 315 |
| (k) | An order under section 398 |
| (l) | An order under section 431 |
| (m) | An order under section 434 |
| (n) | An order imposing or enhancing a penalty under Chapter XXI |
| (o) | An order imposing a penalty under section 412 |
| (p) | An order passed under section 294(1)(c) |
| (q) | An order imposing a penalty under section 298(2) |
| (r) | An order made by an Assessing Officer under the Act in the case of such person or class of persons as the Board may direct, having regard to the nature of the cases, the complexities involved and other relevant considerations |
Some orders, such as those under sections 270(1), 270(10), 279, 287, 288, 398 and under Chapter XXI penalty provisions, are named in both sections. Read section 356(1) (Assessing Officer below the rank of Joint Commissioner), section 356(2) (bar where an authority above the rank of Deputy Commissioner passed or approved the order) and the Board's power to transfer in section 356(3) together; the text does not add a further test.
Orders passed in pursuance of Dispute Resolution Panel directions are excluded from clauses (d) and (e). They go to the Appellate Tribunal under section 362(1)(d); see our post on section 362.
Worked example
Ravi Menon (an invented name) is an assessee. The Assessing Officer, below the rank of Joint Commissioner, passes an order of reassessment under section 279 on his return. Ravi objects to the income assessed. Under section 356(1)(c) he may appeal to the Joint Commissioner (Appeals). If, however, the order was passed with the prior approval of an authority above the rank of Deputy Commissioner, section 356(2) bars an appeal to the Joint Commissioner (Appeals), and section 357(e) is the route to the Commissioner (Appeals) for reassessment under section 279.
Separately, if an employer, Kaveri Traders (invented), is treated by an order under section 398 as a deductor in default, it may appeal under section 356(1)(d) or section 357(k), according to the authority that passed the order and the rules of sections 356(2) and (3).
Need help with an appeal against an order?
If an order has been passed against you or your business and you are weighing a first appeal, our team can help you identify the right forum and plan the filing. Please contact us through the page for legal dispute resolution.
Key takeaways
- Section 356 lists six kinds of order appealable to the Joint Commissioner (Appeals); section 357 lists eighteen appealable to the Commissioner (Appeals).
- The appellant may be an assessee, a deductor or a collector.
- Orders passed by or with the prior approval of an authority above the rank of Deputy Commissioner cannot be appealed to the Joint Commissioner (Appeals).
- The Board may transfer appeals between the two authorities; the appellant must be reheard.
- Dispute Resolution Panel orders are excluded from clauses (d) and (e) of section 357.
Read next
- Sections 359 and 360: procedure in appeal and powers
- Sections 361, 363 and 364: Appellate Tribunal
- Section 358: form of appeal, fee and limitation
- Appeal sections mapping note
Disclaimer: Based on the Income-tax Act, 2025 (30 of 2025) as amended by the Finance Act, 2026, as consulted on 2 October 2026. It explains the words of the Act only; the Income-tax Rules, 2026, notifications, circulars, later amendments and the way the tax authorities and courts apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.