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Appeal against penalty u/s 271(c)

Notices & Assessments 516 views 1 replies

Appeal filing procedures state to attach grounds of appeal and statement of facts alongwith form 35. What if statement of facts is not attached and left to presentation during hearing ? Is this how it works practically, if yes then are there any benefits of the practical approach ?

Replies (1)
Statement of facts and GOA should be filed with form 35. I donot know any practical incetives one gets by presenting statement of facts in hearing. I am quite dumbstruck as to non receipt of defect in application from office of cit (a).


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