Sections 251 to 270 of the Income-tax Act, 1961
This page is a structured index to provisions on appellate powers, the Income Tax Appellate Tribunal, appeals to the High Court and Supreme Court, revision, limitation and selected payment restrictions under the Income-tax Act, 1961.
Official income-tax resources
Appeals and appellate authorities
Legacy provisions dealing with powers in appeal and constitution of the Income Tax Appellate Tribunal.
Revision and consequential provisions
Section 263 concerns revision of orders considered erroneous and prejudicial to revenue; Section 264 deals with revision of other orders.
Payment and repayment restrictions in the 269 series
For the Income-tax Act, 2025, broadly corresponding restrictions are contained in Sections 185 and 188.
Historical property-acquisition provisions
Several old provisions in the 269A-269S and 269U-269UP ranges related to acquisition or purchase of immovable property by the Central Government. These provisions are historical and should not be relied on as present-day transactional requirements. They are not reproduced here as current-law guidance.
Corresponding appellate framework under the Income-tax Act, 2025
The current Act consolidates the remedial framework in Chapter XVIII. First appeals are principally covered by Sections 356-360, appeals to the Appellate Tribunal by Sections 361-364, appeals to the High Court and Supreme Court by Sections 365-368, and revision by Sections 377-378. The appellate hierarchy remains broadly the same.
This page is intended as a statutory index and general legal-information resource. For a live proceeding, verify the applicable tax year, saving provision, limitation period and current statutory text before acting.