ITR
Running rectification and appeal at the same time
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Facts
Yes, for different issues in the same order. Rectification fixes apparent mistakes; appeal covers disputed additions. Keep the appeal within 30 days even if rectification is pending.
Provisions and law
- Sec 154, Income-tax Act 1961 (now Sec 287)Rectification of mistakes apparent from the record.
- Sec 246A, Income-tax Act 1961 (now Sec 357)Lists orders you can appeal before the Commissioner (Appeals), including intimations with adjustments, assessments, rectification and penalty orders.
Analysis
Say an order wrongly omits ₹40,000 of TDS credit and also adds ₹3,00,000 you dispute. Rectify the TDS and appeal the addition. Avoid using both routes on the same point, which can confuse the record. Mention the pending rectification in the appeal.
Conclusion
- Split issues into errors and disputes.
- File rectification for errors.
- File Form 35 for disputes within 30 days.
- Mention each in the other.
- Track both.
A Savvy can do this for you
Appeal to CIT(A), Form 35 (now Form 99)
₹9,999
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