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Hi 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.

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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

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  


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