Tax notices + litigation · Appeal
CIT(A) appeal: Form 35 (now Form 99), grounds, and stay of demand
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Facts
Filing CIT(A): Form 35 (now Form 99) online on IT e-filing portal. Statement of facts + grounds of appeal + supporting documents. Appeal fee: ₹250 (assessed income ≤₹1L), ₹500 (₹1L-₹2L), ₹1,000 (above ₹2L).
Provisions and law
- IT Act, Sec 246A (now 357), 249, 250 | Form 35 (now Form 99) | CBDT Instruction 1914
Analysis
Grounds of appeal are the most critical document. Each ground = one legal argument for why the addition is wrong. Grounds not raised at CIT(A) cannot be raised at ITAT. Be comprehensive, include all possible defences even if some are weak. Stay of demand: Pay 20% of disputed demand as pre-deposit condition for automatic stay under CBDT Instruction 1914. If you can't pay 20%, apply for lesser-stay explaining financial hardship, CIT(A) has discretion.
Conclusion
- File within 30 days of assessment order (condonation of delay available but harder)
- Pay 20% of disputed demand or apply for stay separately
- Prepare detailed grounds of appeal, be comprehensive
- Attach: assessment order, demand notice, ITR, all correspondence
- Include supporting case law for each ground
- File acknowledgement and track case status on portal
A Savvy can do this for you
Form 145 and 146 (old Form 15CA and 15CB) for foreign payments (now Forms 145 and 146)
₹1,999
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