ITR
Department appeals after you win before the CIT(A)
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Facts
The department can appeal to the Tribunal against a CIT(A) order. You get a notice and can file a cross-objection and defend the order.
Provisions and law
- Sec 253, Income-tax Act 1961Either side can appeal to the Tribunal; the other side can file a memorandum of cross-objections (2025 Act number to be confirmed).
Analysis
Keep the CIT(A) order and all evidence ready. You can support the order and also raise points on which you lost through cross-objections. The appeal effect and refund from the CIT(A) order should still be given while the Tribunal appeal is pending.
Conclusion
- Note the Tribunal hearing details.
- Prepare a paper book of documents used before the CIT(A).
- Consider filing cross-objections.
- Attend hearings or appoint a representative.
- Ask the officer for the appeal effect meanwhile.
A Savvy can do this for you
Appeal to CIT(A), Form 35 (now Form 99)
₹9,999
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