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Appeal before the CIT (A) - Form

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(Querist)
05 April 2026 Whether the appeal filed before CIT (A) in Form 35 on 01/04/2026 would be treated as a valid one. Or should I file fresh appeal in form-99?
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Aashok Kumar Sharma online

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Aashok Kumar Sharma online (Expert)
05 April 2026 👉 Yes, appeal filed in Form 35 on 01/04/2026 is valid, provided it was filed correctly under the applicable law at that time.
👉 No need to file fresh appeal in Form 99, unless specifically required or defect is raised.
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