ITR
Appeal against a scrutiny order
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Facts
You can appeal to the Commissioner (Appeals) within 30 days of receiving the order, in Form 35 (now Form 99) on the e-Filing portal. The appeal fee depends on the assessed income.
Provisions and law
- Sec 246A, Income-tax Act 1961 (now Sec 357, Income-tax Act 2025)Orders that can be appealed to the Commissioner (Appeals).
- Sec 143(3), Income-tax Act 1961 (now Sec 270(10), Income-tax Act 2025)Officer passes a scrutiny assessment order after considering evidence.
Analysis
Frame grounds for each addition you dispute, and attach the order and your earlier replies. Pay the appeal fee before filing; it ranges from ₹250 to ₹1,000 depending on assessed income. If late, request condonation with reasons. The Commissioner (Appeals) can confirm, reduce or delete additions.
Conclusion
- List the additions you disagree with.
- Draft grounds of appeal for each.
- Pay the appeal fee and file Form 35 online.
- Request a stay of demand if needed.
A Savvy can do this for you
Scrutiny assessment, Sec 143(2) (now 270(8))
₹4,999
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