ITR
Appeal against a 143(1) adjustment to the Commissioner (Appeals)
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Facts
An appeal against an intimation adjustment goes to the Commissioner (Appeals) in Form 35, filed online. It is due within 30 days of receiving the intimation. A small fee is paid before filing, depending on the assessed income.
Provisions and law
- Sec 246A (now Sec 357)An appeal lies to the Commissioner (Appeals) against assessment orders and adjustments in an intimation
- Sec 143(1) (now Sec 270(1))The return is processed and an intimation shows the tax, interest, refund or demand worked out
Analysis
Sec 246A of the 1961 Act lets you appeal where you object to an adjustment made in a Sec 143(1) intimation. The appeal fee is ₹250 where assessed income is up to ₹1 lakh, ₹500 up to ₹2 lakh and ₹1,000 above that; check the current rate on the form before paying. Grounds should be short and specific, such as 'CPC erred in adding interest of ₹40,000 already offered in Schedule OS'. Late appeals need a condonation request with reasons, which is not guaranteed.
Conclusion
- Download the intimation and note the date you received it.
- Pay the appeal fee through e-Pay Tax.
- File Form 35 under e-File, Income Tax Forms, with grounds and statement of facts.
- Upload proof and track hearings in e-Proceedings.
A Savvy can do this for you
Proposed adjustment, Sec 143(1)(a) (now 270(2))
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