Appellate Tribunal – Section 2(8) | Income-tax Act, 2025 vs 1961

§ 2(8) · Income-tax Act, 2025

Appellate Tribunal

ITA 2025 · 2(8) ITA 1961 · 2(4)
Definition — Section 2(8)

Means the Appellate Tribunal constituted under section 361 of the Income-tax Act, 2025. The Appellate Tribunal (commonly known as ITAT — Income Tax Appellate Tribunal) is constituted by the Central Government and consists of Judicial and Accountant Members appointed to exercise the powers and discharge the functions conferred on it by the Act.

Act Comparison
Income-tax Act, 2025
2(8)
Appellate Tribunal
Income-tax Act, 1961
2(4)
Appellate Tribunal
Key Points
  • Continues from Section 2(4) of the 1961 Act
  • ITAT is the second appellate authority in income tax disputes
  • Orders of ITAT can be appealed to the High Court on questions of law only
💡 Practical Note

ITAT is known for its jurisprudence quality — its decisions often shape tax law even before High Court confirmation.

Published by Simplified Tax India — Clear, section-wise comparison of Income-tax Acts. ← Back to Section 2 Definitions Table
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