ITR
Adding a ground after the appeal is filed
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Facts
The Commissioner (Appeals) can allow additional grounds if the omission from Form 35 was not wilful or unreasonable.
Provisions and law
- Sec 250, Income-tax Act 1961The Commissioner (Appeals) fixes hearings, may allow additional grounds, and decides each ground with reasons (2025 Act number to be confirmed).
Analysis
File a short application with the new ground and the reason it was missed, for example you realised interest under Sec 234B was wrongly computed. Legal grounds that need no new facts are more readily allowed. File it before the hearing rather than at the end.
Conclusion
- Draft the additional ground.
- Explain why it was not in Form 35.
- Submit the application online.
- Argue it at the hearing.
A Savvy can do this for you
Appeal to CIT(A), Form 35 (now Form 99)
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