Commissioner (Appeals) – Section 2(27) | Income-tax Act, 2025 vs 1961

§ 2(27) · Income-tax Act, 2025

Commissioner (Appeals)

ITA 2025 · 2(27) ITA 1961 · 2(16A)
Definition — Section 2(27)

Means a person appointed to be a Commissioner of Income-tax (Appeals) under section 237(1) of the Income-tax Act, 2025. Under section 237(1), the Central Government may appoint such persons as it thinks fit to be income-tax authorities — this power of appointment covers all income-tax authorities including the Commissioner (Appeals). The Commissioner (Appeals), commonly known as CIT(A), functions as the first appellate authority against orders passed by the Assessing Officer.

Act Comparison
Income-tax Act, 2025
2(27)
Commissioner (Appeals)
Income-tax Act, 1961
2(16A)
Commissioner (Appeals)
Key Points
  • Maps to Section 2(16A) of the 1961 Act
  • CIT(A) is the first appellate authority against AO's orders
  • Now part of the Faceless Appeal Scheme under e-Appeal
💡 Practical Note

Under the 2025 Act, CIT(A) appeals continue to be processed faceless — you don't visit the officer's office.

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