Appeal under section 139

can we made appeal under section 139 to commissioner appeals and if not for whom it can be made?
Replies (4)
Quick Summary
This discussion clarifies the process for appealing under Section 139 of the Income Tax Act. While a first appeal can generally be made to the CIT(Appeals) in Form No. 35 within 30 days, Section 139 itself is not explicitly listed as appealable under this route. The correct authority for appeal depends on the specific order being challenged, with Section 246A outlining the appealable orders and their respective deadlines.

First appeal to be made to CIT(Appeals) u/s 246A in form no. 35 within 30 days from the said order.
But in 246A it has not been mentioned that 139 is appealahle under CITAPPEALS
What is the section of the order against which you want to appeal?
You can made first appeal against the order of the Assessing Officer to Commissioner of Income Tax(Appeals)in Form No. 35 (mandatory for persons for whom e-filing of return is mandatory) within 30 days of the following date: a)where the appeal relates to any tax deducted under section 195(1), the date of payment of tax. b) where the appeal relates to any assesment of penalty, the date of service of the notice of demand. c) in any other case, the date of which intimation of order sought to be appealed against is served.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details