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Income tax ex-parte order u/s 144/147

MOHD AZID (TAX LAWYER) (142 Points)

02 February 2019

Income Tax Assessing officer passed an ex-parte order u/s 144/147. What's the procedure to restore the case before Assessing Officer. Can we file a application before assessing officer to restore the case or we should file appeal before CIT?

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5 Replies

SHIVANI KUDTARKAR (511 Points)
Replied 02 February 2019

file an appeal before CIT(A)

PUSHP KUMAR SAHU (CA FINAL ASPIRANT) (3115 Points)
Replied 02 February 2019

file an appeal against such order u/s 246A to Commissioner appeals within 30 days from the date on which notice of demand u/s 156 and order u/s 144 was served in form no. 35 electronically ...but please ensure that it is a order u/s 144 ..therefore you are required to deposite demand raised by department...but if you do not want to deposite the assessed tax then you can file appliaction before commissioner for granting exemption from such payment ...

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RAMAKRISHNAN R (INCOME TAX OFFICER) (1736 Points)
Replied 02 February 2019

file appeals before commissioner (appeals) within 30 days and produce details against the additions made. then pay 20% of tax demand and then file stay of demand

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