Tax Payers can appeal before Commissioner of Income Tax (Appeals)

Under Direct Tax Laws, tax authorities have been given powers to make tax payers comply with their tax obligations and to investigate those who do not. Tax authorities have discretion to make ‘best judgment assessment’ and to pass orders as they ‘may think fit’ in the circumstances of the case. If an assessee is not satisfied with the assessment order made by the Assessing Officer (A.O.), he can prefer appeal. First appeal is made before the Commissioner of Income Tax (Appeals). Further, if the grievance is not mitigated even as a result of first appeal, another appeal which is usually termed as second appeal can be made before the Income Tax Appellate Tribunal (ITAT). Further, the third appeal can be made before the High Court and if the assessee is not satisfied of the decision given by High Court, fourth appeal can be made before the Supreme Court. The appeal should be prepared properly and filed in time, otherwise on technical grounds, the appellant may have to suffer.

When filing an appeal with CIT (A), the appeal should be filed in Form No. 35 within 30 days of receipt of Assessment Order in case and Demand Notice along with requisite fees, before the CIT(A) having jurisdiction over the case. The following are required to be filed:

  • Form No. 35 in duplicate duly filled up, signed and verified
  • Original Demand Notice
  • Copy of Assessment Order

Tax Returns for Financial Year 2010 -11 (March 2011) has started.  Just mail us Form16/ Salary Certificate and details of other income, at . We would take it from there to file your return of income. provides complete online taxation solutions for individuals ( Tax Returns + Tax Support + Tax Planning ) – please see this – Services Offered. Providing Complete Online Tax Solutions for Individuals, Not Just Returns .

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