What can be appealed.
- Assessment ordersScrutiny, best judgment and reassessment orders.
- Processing intimationsAdjustments made when the return was processed.
- Penalty ordersPenalties for under-reporting and other defaults.
- Rectification ordersRefusals to rectify mistakes.
- TDS ordersOrders treating a payer as in default.
- InterestDisputed interest charged in an order.
From 1 April 2026 the Income-tax Act, 2025 has renumbered these provisions. Notices for tax years before 2026-27 still refer to the Income-tax Act, 1961 sections, which is why this page uses them. We check which Act applies to your notice.
How the appeal works.
Is it worth appealing?
Issues, evidence and amounts.
Grounds and statement of facts
Precise, complete and in the right order.
Within 30 days
Online, with the fee and documents.
Protect against recovery
Apply for a stay of demand. See Section 156 Demand Notice.
Written submissions
And video hearing where requested.
What makes a strong appeal.
Each issue as a separate ground, with an alternative where useful.
Evidence already on record, or a request to admit additional evidence with reasons.
Relevant judgments and the treaty where it applies.
See also CA for CIT Appeal and Appeal at ITAT for the next level.
Why clients trust us with notices.
We read the notice, the AIS and your return together before advising.
Deadlines tracked from the day you send us the notice.
What the notice means, what is at stake and what we recommend.
Most proceedings are handled online, so you never need to travel to India.
Replies and representation by Chartered Accountants.
A written scope and fee before we start.
First appeals for clients across the UK.
We handle Indian income tax notices for NRIs, returning Indians and UK-owned businesses throughout the UK. Faceless proceedings are online, so it makes no difference where you live.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
Appeal to Commissioner FAQs.
Disagree with an income tax order?
Send it to us. We will advise on appealing and file within 30 days.
This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.