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The Commissioner (Appeals) can allow additional grounds if the omission from Form 35 was not wilful or unreasonable.
ITR
Adding a ground after the appeal is filed
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Provisions
Sec 250, Income-tax Act 1961
Analysis
File a short application with the new ground and the reason it was missed, for example you realised interest under Sec 234B was wrongly computed. Legal grounds that need no new facts are more readily allowed. File it before the hearing rather than at the end.
Close
- Draft the additional ground.
- Explain why it was not in Form 35.
- Submit the application online.
- Argue it at the hearing.
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