Find
The Sec 245 response is not an appeal. If the officer confirms a demand that comes from an assessment order you disagree with, the remedy is an appeal against that order, or rectification if it is a clear mistake.
ITR
Officer confirms a demand I still dispute
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Provisions
Sec 246A, Income-tax Act 1961 (now Sec 357, Income-tax Act 2025); Sec 154, Income-tax Act 1961 (now Sec 287, Income-tax Act 2025); Sec 245, Income-tax Act 1961 (now Sec 438, Income-tax Act 2025)
Analysis
Appeal to the Commissioner (Appeals) under Sec 246A (now Sec 357) lies against the original order or intimation, not against the set-off. Example: an AY 2018-19 assessment added ₹2 lakh and the appeal was never filed; a late appeal with reasons for delay may still be admitted. If the error is apparent from the record, rectification is faster.
Close
- Get the assessment order behind the demand
- Decide between rectification and appeal
- File Form 35 (now Form 99) online with grounds and a condonation request if late
- Seek a stay with 20% payment if recovery is pressing
- Inform CPC of the appeal in the demand response
Appeals far beyond 30 days are admitted only with a good reason for delay.
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