ITR
Writing the statement of facts for an appeal
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Facts
The statement of facts tells the story of the case in plain terms: who you are, what you filed, what the officer asked, what you replied, and what the order did.
Provisions and law
- Sec 249, Income-tax Act 1961Appeal in Form 35 within 30 days of service of the demand or order, with the fee; delay can be condoned for sufficient cause; tax on returned income must be paid first (2025 Act number to be confirmed).
Analysis
Keep it in date order with short paragraphs. For example: return filed on 28 July 2026 showing ₹9,40,000; notice under Sec 142(1) on 5 May; reply with bank statements; order adding ₹3,00,000. Attach key documents. A clear factual record helps the Commissioner (Appeals) decide quickly.
Conclusion
- Write your background in two lines.
- List events in date order.
- State what you submitted and what the officer decided.
- Refer to attached documents by number.
- Keep opinions for the written submission.
A Savvy can do this for you
Appeal to CIT(A), Form 35 (now Form 99)
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