ITR
Appeal against a reassessment order
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Facts
An appeal lies to the Commissioner (Appeals) in Form 35 within 30 days of the order. You can ask for a stay of demand, usually after paying a part. Penalty proceedings may run alongside.
Provisions and law
- Sec 246A (now Sec 357)An appeal lies to the Commissioner (Appeals) against assessment orders and adjustments in an intimation
- Sec 156 (now Sec 289)A notice of demand is served for any tax, interest or penalty payable
- Sec 270AA (now Sec 440)Immunity from penalty and prosecution if you accept the order, pay and do not appeal
Analysis
File Form 35 online with grounds covering time limit, approval and merits. Then apply to the officer for a stay of demand; officers often expect a portion of the disputed demand to be paid for a stay. If you prefer certainty, Sec 270AA immunity requires accepting the order and not appealing, so the choice must be made early. Keep track of the CIT(A) hearings in e-Proceedings.
Conclusion
- Note the order date and the 30 day deadline.
- Pay the appeal fee and file Form 35 with grounds.
- Apply for stay of demand.
- Attend hearings and file written submissions.
A Savvy can do this for you
Reassessment, Sec 148A / 148 (now 281 / 280)
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