Income Tax Act 2023
Section 286 - Appeal to Appellate Income-tax Authority
(as updated till Finance Act 2024)
(1) Any assesse aggrieved by an order of an income-tax authority may appeal to the respective appellate income-tax authority, regarding the following matters, namely:—
(a) assessment of income;
(b) computation of payable tax liability;
(c) set off or carry forward of loss;
(d) imposition of any penalty or interest;
(e) charge and computation of surcharge or any other sum;
(f) computation of refund;
(g) credit of tax; and
(h) regarding any refund.
(2) Subject to sub-section (3), an appeal in the following cases shall be made only to the Commissioner of Taxes (Appeals)—
(a) appeal by a company;
(b) appeal against an order under section 213; and
(c) appeal against an order of adjustment or penalty involving international transactions;
(3) The Board may—
(a) assign any appeal to resolve to any appellate income-tax uthority; and
(b) transfer an appeal to resolve from one appellate income-tax authority to another appellate income-tax authority.
(4) No appeal shall lie in respect of an income which is computed as a share of the taxed income.
(5) No appeal shall lie against any order of assessment in the following cases given in the table—
Table
| Status of Submission of Return | Condition |
| (1) | (2) |
| Where the return of income has been filed | 1[admitted tax liability] has not been paid |
| Where no return of income has been filed | at least 10% (ten percent) of the tax as determined by the Deputy Commissioner of Taxes has not been paid: |
Provided that where the tax on the basis of return has been paid by the appellant before filing the appeal and the appellate income-tax authority is convinced that the appellant was barred by sufficient reason from paying the tax before filing the return, it may allow the appeal for hearing.
1 The words “admitted tax liability” were substituted for the words and figure “tax under section 173” by section 77 of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.