Notice u/s 143(3)

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vinay f kothari (Querist)
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19 February 2015 Sir, I have got Notice from income tax u/s 143(3) for demand of Rs 653850.
What is the procedure for appeal at higher authority,what is time limit & procedure for reply of this notice.
please reply me details urgently.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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19 February 2015 Aggrieved tax payer can file appeal before the Commissioner
(Appeals) having, jurisdiction over the tax payer. Designation of
the Commissioner (Appeals), with whom appeal is to be filed is
also mentioned in the notice of demand issued by the Assessing
Officer under section 156 of Income Tax Act.
FORM OF APPEAL AND HOW TO FILL THE SAME:
Every appeal to the Commissioner (Appeals) is to be filed in
Form No. 35, as per Annexure-1. In this form, details such as
name and address of the tax payer, Permanent Account Number
(PAN), assessment year, details of the order against which
appeal is filed etc. are to be filled in.
APPEAL FEES:
Fees to be paid before filing appeal to the Commissioner
(Appeals) depends upon total income determined by the Assessing
Officer. Fees as under are to be paid and proof of payment of
fee is to be attached with Form No. 35:
S l Total Income determined by the Assessing Officer Appeal Fee
No.
1. Less than Rs. 1,00,000/- Rs. 250/-
2. More than Rs.1,00,000/- but less than Rs.2,00,000/- Rs. 500/-
3. More than Rs. 2,00,000/- Rs. 1,000/-

Appeal is to be filed within 30 days of the date of service
of notice of demand relating to assessment.

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