RAKESH (Almost CA) (2199 Points)
16 January 2010Hi guys in my office one client is there whose case was selected for scrutiny and the case was completed with demand . so we want to oppose the case and appeal is preferred . please let me know what are the details requirement with no of copies to be taken and what are the things to be attached with the Form 35 for both income and wealth tax appeals.
SUNIL SINGH
(ACCOUNTANTS AND INCOMETAX WORKS)
(142 Points)
Replied 16 January 2010
PLS SUBMIT FORM NO. 35 UNDER ( COMMISSONER OF INCOME TAX (APPEALS) U/S U/S 246(1) OF THE I.T. ACT. 1961 AGAINST U/S 143(3) OF THE I.T. ACT, 1961
sanjay kumar
( tax consultant)
(90 Points)
Replied 16 January 2010
MR . RAKESH
THE REQUIREMENTS ARE LISTED BELOW:
1 TIME LIMIT FOR FILING OF APPEAL IS 30DAYS FROM THE DATE OF SERVICE OF ORDER TO BE APPEALED AGAINST .
2 PERSON AUTHRISED TO SIGN RETURN OF INCOME U/S 140 MUST SIGN APPEAL FORM
3 FORM NO 35 IN DUPLICATE
4 TO ENCLOSE THE FOLLOWING :
a) CERTIFIED COPY OF ORDER APPEALED AGAINST
b) GROUNDS OF APPEAL AND STATEMENT OF FACTS ( IN DUPLICATE )
C)NOTICE OF DEMAND (ORIGINAL )
d) COUNTERFOIL OF PAID CHALLAN OF APPEAL FEES.
e)IN CASE OF APPEAL AGAINST PENALTY ORDER -2 COPIES OF RELEVANT ASSESSMENT ORDER
5 APPEAL FEE :
( a) Rs 250/=
i) WHERE ASSESSED TOTAL INCOME IS Rs 1 LAC OR LESS
ii) WHERE APPEALS ARE FILED ON ISSUES SUCH AS T D S DEFAULTS , NON FILING OF
RETURNS ETC EHICH CANNOT BE LINKED WITH THE ASSESSED INCOME
b) Rs 500/= WHERE ASSESSED TOTAL INCOME IS MORE THAN Rs.1 LAC BUT NOT MORE THAN
Rs 2 LAC
c ) Rs 1000/=WHERE ASSESSED TOTAL INCOME IS MORE THAN Rs 2 LAC
6 COURT FEE STAMP ON FORM NO 35 AS APPLICABLE IN THAT STATE AS STAMP ACT.
( GENERALLY ,IT IS 50 PAISE )
BEFORE DOING THE EXERCISE TAKE THE PRECAUTION OF COMPARING THE ORDER FROM
THE ONES LISTED U/S 246A OF THE INCOME TAX ACT , 1961
SANJAY
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"
CAclubindia
