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An appeal lies to the Commissioner (Appeals) in Form 35 within 30 days of the order. You can ask for a stay of demand, usually after paying a part. Penalty proceedings may run alongside.
ITR
Appeal against a reassessment order
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Provisions
Sec 246A (now Sec 357); Sec 156 (now Sec 289); Sec 270AA (now Sec 440)
Analysis
File Form 35 online with grounds covering time limit, approval and merits. Then apply to the officer for a stay of demand; officers often expect a portion of the disputed demand to be paid for a stay. If you prefer certainty, Sec 270AA immunity requires accepting the order and not appealing, so the choice must be made early. Keep track of the CIT(A) hearings in e-Proceedings.
Close
- Note the order date and the 30 day deadline.
- Pay the appeal fee and file Form 35 with grounds.
- Apply for stay of demand.
- Attend hearings and file written submissions.
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