Year-wise data of Income Tax Cases at various appellate stages

Rajya Sabha’s Unstarred Questions no. 1038 answered on 09.12.25

Will the Minister of FINANCE be pleased to state: –

(a) whether the Ministry has data on year-wise number of Income Tax disputes in the last five years.

(b) the total amount involved in these disputes for each year in the same period; and

(c) whether there is a record of a classification of disputes based on assessment, appellate and litigation stages?

ANSWER

MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI PANKAJ CHAUDHARY)

(a) The Income Tax Department maintains year-wise data of Income Tax Disputes at various appellate stages which is provided in Annexure-A.

(b) The details of the number of pending appeals/cases and the amount involved therein (in lakh rupees) at various appellate level is provided in Annexure-A.

(c) The data of number of pending appeals in Income Tax matters and the corresponding amount locked up is maintained separately for each appellate level (as provided in Annexure- A) i.e.

(i) First appellate authority [CIT (A)/JCIT (A)]

(ii) Income Tax Appellate Tribunal (ITAT)

(iii) Hon’ble High Courts, and

(iv) Hon’ble Supreme Court of India

Annexure-A

Year-wise data in respect of appeals pending before First Appellate Authority from Financial Year 2020-2021 onwards

Financial Year	No. of appeals pending at the end of the Financial Year	Total disputed amount in appeals at the end of Financial Year (Rs. in lakh)
2020-2021	4,48,992	24,52,30,069
2021-2022	5,02,111	14,18,63,134
2022-2023	5,25,367	16,33,98,912
2023-2024	5,48,278	16,90,42,426
2024-2025	5,39,863	16,75,45,696

Year-wise data in respect of appeals pending before the ITAT, High Court & Supreme Court from Financial Year 2020-2021 onwards

Year	Forum	No. of appeals pending at the end of the Financial Year	Total disputed amount in appeals at the end of Financial Year (Rs. In lakh)
2020-2021	ITAT	26,111	2,70,03,860
	High Court	31,971	2,75,32,925
	Supreme Court	5,567	25,27,476
2021-2022	ITAT	19,238	3,05,08,687
	High Court	27,950	3,31,24,522
	Supreme Court	4,379	27,73,577
2022-2023	ITAT	21,966	2,89,56,476
	High Court	32,521	3,88,80,322
	Supreme Court	4,330	39,66,296
2023-2024	ITAT	20,296	4,73,54,488
	High Court	38,099	5,34,55,426
	Supreme Court	5,916	23,06,723
2024-2025	ITAT	22,960	3,64,45,449
	High Court	34,486	5,65,15,885
	Supreme Court	6,338	25,40,351