Under section 362(3) of the Income-tax Act, 2025, an appeal to the Appellate Tribunal must be filed…

Section 362(3) allows "two months from the end of the month in which the order" appealed against is communicated. Thirty days is the period for appeals to the Commissioner (Appeals) under section 358(3), and 120 days is the period for appeals to the High Court under section 365(2)(a). Under section 362(4), the other party may file cross-objections within thirty days of receiving notice of the appeal.