This discussion concerns an income tax appeal following a rectification order. The original tax demand was issued for the assessment year 2019-20, with the order dated 26/08/2020. A subsequent rectification request was processed, leading to a new demand dated 20/04/2023. The core question is whether the appeal filing deadline should be based on the original order date or the rectification order date. Additionally, guidance is sought on the correct section to cite when filing an appeal against a Section 154 rectification order using Form 35.
18 May 2023
Return of income for the assessment year 2019-20 filed 30/09/2019 resulting in demand of tax. The date of order is 26/08/2020. Rectification request filed on 09/12/2022. Rectification processed with demand due on April 20,2023. Now the assessee is going on appeal. I request the experts to tell me if the date of order can be taken as the date of the rectification order of 20/04/2023. Or should the date of original order of 26/08/2020.