Income Tax · Appeals
Notice Under Section 250 Of The Income Tax Act 1961 (India, 2026)
A notice under section 250 arrives when you are in the middle of an income tax appeal. It is sent by the appellate authority, not the assessing officer, and it fixes the procedure and hearing for the appeal you have already filed. Many people panic because it says "notice", but this one is part of your own appeal, not a fresh demand against you. This guide explains what section 250 covers, what the notice asks of you, what the authority must do in return, and how to respond properly.
- What: the procedure for hearing an income tax appeal before the Commissioner (Appeals).
- The notice: fixes the hearing and asks for submissions in an appeal you already filed.
- Not a demand: it is part of your own appeal, not a fresh tax demand.
- Faceless: usually electronic, through the e-proceedings tab on the portal.
- Your duty: respond with written submissions on time; silence lets the appeal be decided without your side.
- Their duty: give you a hearing and pass a reasoned order stating the decision and reasons.
01What section 250 is about
Section 250 of the Income-tax Act, 1961 sets out the procedure in an appeal before the first appellate authority, the Commissioner of Income Tax (Appeals), now largely conducted under the faceless appeal system. It covers how the appeal is heard: fixing a date, giving both you and the assessing officer a chance to be heard, and the order that follows.
So a notice under section 250 is a step inside the appeal you filed (usually through Form 35) against an assessment or order you disagreed with. It is the appellate authority moving your appeal forward.
02Why you received this notice
You receive a section 250 notice because you (or your representative) filed an appeal and it has now reached the hearing stage. The notice typically does one or more of the following:
- Fixes a date and manner for the hearing of your appeal.
- Asks you to file written submissions, documents or evidence to support your grounds.
- Seeks clarification on specific points in your appeal.
In the faceless appeal system, this is almost always electronic, with submissions uploaded through the e-proceedings tab on the income tax portal rather than an in-person hearing.
03It is not a demand
This is the point that calms most people down. A section 250 notice does not raise a fresh tax demand. It is a procedural notice in your own appeal. The demand you are contesting came earlier, from the assessment or order you appealed against.
A notice under section 250 is your appeal being heard, not a new case against you. Ignoring it is the real risk: if you do not respond, the appeal can be decided without your side being put forward.
The danger is not the notice itself but silence. If you do not respond, the appellate authority can decide the appeal on the material available, which usually means without your explanation, and that rarely helps you.
04What the appellate authority must do
Section 250 also places duties on the appellate authority, which protect you:
- Opportunity to be heard: you must get a reasonable chance to present your case before the appeal is decided.
- Both sides heard: the assessing officer can also be heard, so the process is balanced.
- A reasoned order: the final order must state the points for decision, the decision, and the reasons for it, not just a conclusion.
| Stage | What happens |
|---|---|
| You filed the appeal | Form 35 against the assessment or order |
| Section 250 notice | Hearing fixed, submissions or documents sought |
| You respond | Written submissions and evidence uploaded |
| Order under 250 | A reasoned appellate order decides the appeal |
Because a reasoned order is required, your written submissions matter: they are the material the authority must engage with when it writes that order.
05How to respond
Respond on time and in substance. The usual steps are:
- Read the notice carefully to see what is being asked and by when.
- Log in to the income tax portal at incometax.gov.in and open the e-proceedings or faceless appeal tab.
- Prepare written submissions that address each ground of your appeal, with supporting documents and any legal position.
- Upload before the deadline, and seek an adjournment through the portal if you genuinely need more time.
- Keep an acknowledgement of every submission.
If your appeal turns on a reassessment or a penalty, the related provisions help you frame your grounds: see section 148A on reassessment and section 270A on penalty for under-reporting.
06How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
Responding to a section 250 notice yourself is possible, and for a simple appeal with clear facts you can upload your submissions on the portal at no cost. Claw Tax is for appeals where the stakes or the issues are larger: framing the grounds, drafting submissions the appellate authority must engage with, and making sure documents and legal points are presented in a way that supports a reasoned order in your favour.
A verified chartered accountant from a network of 300+ partner CAs can read the notice, prepare the reply and represent your position at a fixed, published price, with a Claw reviewer checking the draft before it is filed and reminders before each deadline. See the services and prices at clawlaw.in/tax.
This is general information, not tax or legal advice; a verified CA handles the specifics of your case.
07Frequently asked questions
What is a notice under section 250 of the Income Tax Act?
It is a procedural notice from the appellate authority, the Commissioner of Income Tax (Appeals), in an income tax appeal you already filed. Section 250 sets out how the appeal is heard: fixing a date, seeking your submissions and documents, and passing a reasoned order. It is a step in your own appeal, not a new case against you.
Is a section 250 notice a tax demand?
No. It does not raise a fresh demand. The demand you are contesting came earlier, from the assessment or order you appealed against. A section 250 notice simply moves your appeal to the hearing stage and asks you to present your case. The real risk is not responding, because the appeal can then be decided without your explanation.
How do I respond to a notice under section 250?
Log in to the income tax portal, open the e-proceedings or faceless appeal tab, and upload written submissions that address each ground of your appeal with supporting documents, before the deadline. If you need more time, request an adjournment through the portal. Keep an acknowledgement of every submission you make.
What must the appellate authority do under section 250?
It must give you a reasonable opportunity to be heard, allow the assessing officer to be heard too, and pass a reasoned order that states the points for decision, the decision, and the reasons for it. Because a reasoned order is required, your written submissions are the material the authority has to engage with.
What happens if I ignore a section 250 notice?
The appellate authority can decide your appeal on the material available, which usually means without your explanation or evidence. That rarely helps your case. Even if you cannot respond fully by the date, you should at least file a reply or seek an adjournment through the portal so your side is on record.
Is the section 250 hearing in person?
Mostly not. Under the faceless appeal system, hearings are generally conducted electronically, with submissions uploaded through the portal rather than an in-person appearance. The notice will tell you the manner of the hearing. In some situations a request for a personal or video hearing can be made through the portal.