Find
A demand after a scrutiny order under Sec 143(3) can be paid, rectified if there is an apparent mistake, or appealed before the Commissioner (Appeals) within 30 days of service of the demand.
ITR
Demand after a scrutiny assessment order
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Provisions
Sec 143(3), Income-tax Act 1961 (now Sec 270(10)); Sec 246A, Income-tax Act 1961 (now Sec 357); Sec 154, Income-tax Act 1961 (now Sec 287)
Analysis
Read the additions one by one. If the officer added ₹4,00,000 as unexplained cash deposit but you had shown it as sale proceeds of jewellery, that is a factual dispute and an appeal is needed. If the order wrongly computed tax or ignored TDS, a rectification is faster. File the appeal and apply for stay at the same time if the amount is large.
Close
- List each addition in the order.
- Separate computational mistakes from disputed additions.
- File rectification for mistakes.
- File Form 35 within 30 days for disputes.
- Apply for stay of the disputed demand.
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