Under section 356 of the Income-tax Act, 2025, which of the following orders can be appealed against…

Section 356(1) allows appeals to the Joint Commissioner (Appeals) against listed orders of an Assessing Officer below the rank of Joint Commissioner, including "an order imposing penalty under Chapter XXI". Section 356(2) excludes orders passed by or with the prior approval of an authority above the rank of Deputy Commissioner, such as an Additional Commissioner. A revision order under section 377 goes straight to the Appellate Tribunal under section 362.