ITR

Appeal against a scrutiny order

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Find

You can appeal to the Commissioner (Appeals) within 30 days of receiving the order, in Form 35 (now Form 99) on the e-Filing portal. The appeal fee depends on the assessed income.

Provisions

Sec 246A, Income-tax Act 1961 (now Sec 357, Income-tax Act 2025); Sec 143(3), Income-tax Act 1961 (now Sec 270(10), Income-tax Act 2025)

Analysis

Frame grounds for each addition you dispute, and attach the order and your earlier replies. Pay the appeal fee before filing; it ranges from ₹250 to ₹1,000 depending on assessed income. If late, request condonation with reasons. The Commissioner (Appeals) can confirm, reduce or delete additions.

Close

  1. List the additions you disagree with.
  2. Draft grounds of appeal for each.
  3. Pay the appeal fee and file Form 35 online.
  4. Request a stay of demand if needed.

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