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An appeal against an intimation adjustment goes to the Commissioner (Appeals) in Form 35, filed online. It is due within 30 days of receiving the intimation. A small fee is paid before filing, depending on the assessed income.
ITR
Appeal against a 143(1) adjustment to the Commissioner (Appeals)
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Provisions
Sec 246A (now Sec 357); Sec 143(1) (now Sec 270(1))
Analysis
Sec 246A of the 1961 Act lets you appeal where you object to an adjustment made in a Sec 143(1) intimation. The appeal fee is ₹250 where assessed income is up to ₹1 lakh, ₹500 up to ₹2 lakh and ₹1,000 above that; check the current rate on the form before paying. Grounds should be short and specific, such as 'CPC erred in adding interest of ₹40,000 already offered in Schedule OS'. Late appeals need a condonation request with reasons, which is not guaranteed.
Close
- Download the intimation and note the date you received it.
- Pay the appeal fee through e-Pay Tax.
- File Form 35 under e-File, Income Tax Forms, with grounds and statement of facts.
- Upload proof and track hearings in e-Proceedings.
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