How to challenge wrongful tax assessment orders, draft Grounds of Appeal, and file Form 35 online.
A comprehensive legal guide on filing Income Tax appeals in Form 35 before CIT(Appeals), including limitation deadlines, drafting grounds of appeal, and stay of demand guidelines.
If an Assessing Officer makes wrongful additions or imposes penalties, a first appeal lies before CIT(Appeals) / JCIT(Appeals) in electronic Form 35. The appeal must be filed within 30 days of receiving the assessment order, accompanied by a precise Statement of Facts and Grounds of Appeal.
Orders under Sections 143(3) scrutiny, 144 best judgment, 147 reassessment, and 270A penalties.
Appeal must be submitted online within 30 days from date of receipt of notice of demand (Form 7).
Concise, numbered legal arguments challenging specific additions made by the Assessing Officer.
Apply under Section 220(6) or to CIT(A) for stay upon deposit of 20% disputed tax under CBDT guidelines.
Clear answers to common client questions
An appeal filed after 30 days requires a formal Condonation of Delay application detailing genuine, sufficient cause supported by an affidavit and evidence. CIT(A) has discretionary power to condone delay.
Consult Adv. Sachin Kumar Mishra for drafting Grounds of Appeal, Form 35 filing, and faceless CIT(A) appellate proceedings.
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