14 May 2011
I was assessed u/s 143(1) and an additional demand raised. I had filed a rectification request u/s 154 directly to CPC. Now I have received a notice rejecting the request for rectification u/s 154. My question is as follows, I want to file an Appeal u/s 246A -
1. Should I file appeal u/s 246A to the Commissioner Appeals - CPC or in my own jurisdiction?
2. In case I file u/s 246A at CPC, am I still supposed to pay the fee for the Appeal?
14 May 2011
Appeal under 246A can't be filed before CPC. It has necessarily to be filed before the CIT (Appeals) having jurisdiction over the assessee.