4 demand notice received for 4 quarters - How to file appeal

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A trust has received four demand notices for late tax payments and filing fees. They are seeking guidance on whether to file one appeal for all notices or four separate ones, as the portal only allows one appeal per assessment year. Experts advise filing four separate appeals initially, and then requesting the Appeal Officer to consolidate them during the hearing due to similar circumstances.

mohamed ali & co

mohamed ali & co (Querist)

06 June 2025 A trust has received four separate demand notices under section 220 for the interest on late payment of tax and also late filing fee u/s 234E. Is it possible to file one appeal for all the four demand notices or should we file four different appeals. But only one appeal is going in the portal for one assessment year. Can the experts guide in this issue please.

Nabin Agarwal

Nabin Agarwal (Expert)

07 June 2025 No u have to file 4 separate appeals against 4 demand notices. Later on when the hearing comes, there u might tell the Appeal officer about similar fact and he can dispose all the 4 appeals together.

mohamed ali & co

mohamed ali & co (Querist)

08 June 2025 Ok sir... is it possible to file 4 separate appeals for the same assessment year. I can open only one form 35. I'm not able to open another form 35 for the same year