Appeal against rectification order u/s 154

Save Share

This query is : Resolved

Quick Summary

This discussion explores the process of appealing a rectification order under Section 154 of the Income Tax Act after the Central Processing Centre (CPC) rejects the request. It addresses whether an appeal can be denied due to exceeding the 30-day time limit from the first rejection, especially if the rectification grounds remain the same. The conversation also guides users on locating and filing Form 35 for appeals against intimations under Section 143(1) via the new income tax portal.

GIRIRAJ PUNGALIA

GIRIRAJ PUNGALIA (Querist)
Follow

27 December 2021 Hi, An assessee files a rectification request u/s 154 for intimation u/s 143(1), which is rejected by CPC. Then he again files a rectification request u/s 154 wrt to same intimation, which is again rejected by CPC. After that, he decides to go into appeal against 2nd rectification order. Can CIT(A) can deny his case stating that he has filed his appeal after time limit of 30 days from rejection of first rectification order?
Thanks in advance.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

27 December 2021 Yes, if the reason for rectification request be same in both the requests.

Message likes : 1 times

GIRIRAJ PUNGALIA

GIRIRAJ PUNGALIA (Querist)
Follow

27 December 2021 Hi, I don't see form 35 in income tax forms on portal to file appeal against intimation u/s 143(1). can you please help where can I get the form no.35 online.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

28 December 2021 After Login to new IT portal >>> e-File >>> Income Tax Forms >>> File Income Tax Forms >>> Persons not dependent on any source of income >>> Appeals (Form 35).

Message likes : 1 times

GIRIRAJ PUNGALIA

GIRIRAJ PUNGALIA (Querist)
Follow

28 December 2021 Sir, off the topic message, but may i get your number to discuss this thing with you. In case you feel it ok, you may write to me at gpungalia@gmail.com

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
Follow

02 January 2022 Check ...

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now