Sections 369 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 369 to 374 of the Income-tax Act, 2025 are the "General" provisions at the end of the appeal groups in Chapter XVIII. They say that tax is payable even if an appeal is pending in the High Court or Supreme Court, how costs awarded by the Supreme Court are executed, how an assessment of a body of individuals or an association of persons is amended after an appeal, how time to obtain a copy is excluded, how the Board may regulate departmental appeals, and which High Court is meant. This article follows the text as per the Income-tax Act, 2025 (30 of 2025) as amended by the Finance Act, 2026.
Tax is payable as per the assessment even if an appeal is pending in the High Court or the Supreme Court (section 369). Time to obtain a copy of an order is excluded in computing limitation for an appeal or application (section 372). The Board may fix monetary limits for departmental appeals by orders, instructions or directions (section 373); the text consulted prints no such limit, and what the Board has issued is not in it. Section 374 says which High Court is meant for each State and Union territory.
Where these sections sit
The six sections are part 5, "General", of part A of Chapter XVIII. They follow the High Court and Supreme Court appeals in sections 365 to 368. The Chapter is summarised in the Chapter XVIII guide. For the earlier Act's provisions see our appeal sections mapping note. Later amendments, rules and notifications should be checked.
If you are dealing with a demand while an appeal is pending, see our page on legal dispute resolution.
Section 369: tax to be paid irrespective of appeal
Irrespective of the fact that an appeal has been preferred to the High Court or the Supreme Court, tax shall be payable as per the assessment made in the case. The section covers appeals at the two higher levels. For the first appeal and the Tribunal, see section 358(6) on the payment needed at the time of filing an appeal: form, fee and limitation.
Section 370: execution for costs awarded by the Supreme Court
The High Court may, on a petition for the execution of an order of the Supreme Court in respect of any costs awarded by it, transmit the order for execution to any court subordinate to the High Court. The section does not deal with the amount or grounds of costs.
Section 371: amendment of assessment on appeal
If, as a result of an appeal under section 356 or 357 or 362, a change is made in the assessment of a body of individuals or an association of persons, or a new assessment is directed in such cases, the Joint Commissioner (Appeals), the Commissioner (Appeals) or the Appellate Tribunal shall pass an order authorising the Assessing Officer either to amend the assessment made on any member of the body or association, or to make a fresh assessment on such member. See our posts on sections 356 and 357 and section 362.
Section 372: exclusion of time taken for copy
In computing the period of limitation for an appeal or an application under the Act, the following are excluded:
- the day on which the order complained of was served; and
- if the assessee was not provided with a copy of the order when the notice of the order was served, the time required to obtain a copy of the order.
The section applies to "an appeal or an application under this Act", not only to appeals in this Chapter.
Section 373: filing of appeal by income-tax authority
| Sub-section | What it says |
|---|---|
| (1) | The Board may, from time to time, issue orders, instructions or directions to other income-tax authorities, fixing such monetary limits as it may deem fit, for the purpose of regulating filing of appeal by any income-tax authority under the provisions of this Chapter |
| (2) | Where an authority has not filed an appeal on any issue in the case of an assessee for a tax year because of such orders, instructions or directions, that does not preclude it from filing an appeal on the same issue in the case of (a) the same assessee for any other tax year, or (b) any other assessee for the same or any other tax year |
| (3) | Where no appeal has been filed pursuant to such orders, it is not lawful for an assessee, being a party in any appeal, to contend that the income-tax authority has acquiesced in the decision on the disputed issue by not filing an appeal in any case |
| (4) | The Appellate Tribunal or Court hearing such appeal shall have regard to the orders, instructions or directions and the circumstances under which the appeal was filed or not filed in respect of any case |
The text consulted prints no monetary limit under section 373 and names no order or instruction issued by the Board. Any limit is found in what the Board has issued, which is not in the text consulted; check it directly.
Section 374: meaning of "High Court"
For the purposes of Chapter XVIII, "High Court" means:
| Clause | Area | High Court |
|---|---|---|
| (i) | Any State | The High Court for that State |
| (ii) | Union territory of Jammu and Kashmir | The High Court of Jammu and Kashmir and Ladakh |
| (iii) | Union territory of Ladakh | The High Court of Jammu and Kashmir and Ladakh |
| (iv) | Union territory of the Andaman and Nicobar Islands | The High Court at Calcutta |
| (v) | Union territory of Lakshadweep | The High Court of Kerala |
| (vi) | Union territory of Chandigarh | The High Court of Punjab and Haryana |
| (vii) | Union territories of Dadra and Nagar Haveli and Daman and Diu | The High Court at Bombay |
| (viii) | Union territory of Puducherry | The High Court at Madras |
| (ix) | National Capital Territory of Delhi | The High Court of Delhi |
Worked example
Hari Prasad Association of Persons (an invented name) is assessed on its income. On appeal, the Commissioner (Appeals) changes the assessment of the association and directs a fresh assessment. Under section 371 he passes an order authorising the Assessing Officer to amend the assessment made on any member of the association or to make a fresh assessment on that member.
Later, the Appellate Tribunal's order is carried to the High Court by the department. Under section 369 tax remains payable as per the assessment made in the case even though the appeal is pending there. Separately, when the association applies for a copy of the order that was served without a copy, the time needed to obtain the copy is excluded from the period of limitation for any appeal or application (section 372), together with the day on which the order was served.
If the department chooses not to appeal on an issue in the association's case because of a Board instruction under section 373(1), section 373(2) allows it to appeal on the same issue for another tax year or in another assessee's case, and section 373(3) stops the association from arguing that the department has acquiesced in the decision.
Need help while an appeal is pending?
If a demand is outstanding while your appeal is pending, or you need to compute limitation for an appeal, our team can help you work through the sections. Please contact us through the page for legal dispute resolution.
Key takeaways
- Tax is payable as per the assessment even while an appeal is pending in the High Court or Supreme Court.
- Time needed to obtain a copy of an order, and the day of service, are excluded from limitation.
- Section 373 lets the Board fix monetary limits for departmental appeals; the text consulted prints none.
- Non-filing under a Board instruction does not prevent appeal on the same issue in another year or another case.
- "High Court" for each State and Union territory is fixed by section 374.
Read next
- Sections 365 to 368: appeals to the High Court and the Supreme Court
- Sections 375 and 376: avoiding repetitive appeals
- Sections 359 and 360: procedure and powers in a first appeal
- 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.