SEO Sai Gr. Hosp.
210028 Points
Joined July 2016
Once E-filed, Form 35 cannot be revised.
But during the course of appeal, the Commissioner of Income-tax (Appeals) may allow the taxpayer to go into additional grounds of appeal (*). However, additional grounds will be accepted only if the Commissioner of Income-tax (Appeals) is satisfied that omission of these grounds from the form of appeal was not willful or unreasonable.