https://www.sunilmaloo.com/insights.html Analysis on direct tax litigation, search assessments and real estate tax disputes. en-in Sat, 05 Sep 2026 09:59:20 +0000 https://www.sunilmaloo.com/article-which-act-governs-your-appeal.html https://www.sunilmaloo.com/article-which-act-governs-your-appeal.html Mon, 17 Aug 2026 00:00:00 +0000 The Income-tax Act, 2025 has been in force since 1 April 2026. A good deal of commentary says appeals filed after that date run on the new Act. Section 536(2)(c) says otherwise.