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RECTIFICATIONS

 

Section

Subject matter

Who can rectify

Time limit

What can be rectified

Remarks
 

154
 

a) any order passed under the IT Act
b) intimation or deemed intimation u/s. 143(1)
 

An Income Tax Authority
(S. 116)
 

4 years from the end of the financial year in which order was passed
 

Any mistake apparent from the record
 

1 An appeal lies against rectification orders.

2 An appeal lies against refusal to rectify the mistake.

3 Regarding disallowance u/s. 43B for want of proof with return, refer Cir. No. 669 dt. 25.10.93 and Cir. No. 688 dt. 23.8.94.

4 Rectification order having effect of enhancing liability or reducing refund could be passed only after notice of hearing to the assessee.

5 Application shall be disposed of within six months from the end of the month in which the application is made

154(2)

Any order passed by ITAT

ITAT
 

4 years from the date
of the order

— do —
 

1, 2, 3 & 4 are same as above.

5 Application filed on or after 1.10.98 shall be accompanied by a fee of Rs. 50.

 

 

APPEALS
 

Section

Appeal to

Filing Time Limit

Fee

Form
No.

Documents

Remarks

246A

CIT (A)

30 days
 

A. Court fee stamp of 50 paise on Form No. 35 and of 65 paise on copy of Assessment Order.

B. Appeal fees :
a) Rs. 250

i) where assessed total income is Rs. 1 lakh or less.

ii) where appeals are filed on
issues such as TDS defaults, non-filing of returns, etc. which cannot be linked with the assessed income.

b) Rs. 500, where assessed total income is more than Rs. 1 lakh but not more than Rs. 2 lakhs.

c) Rs. 1,000, where assessed total income is more than Rs. 2 lakhs.

35

1. Form No. 35 – in duplicate

2. Order appealed against – 2 copies – certified

3. Grounds of Appeal and Statement of Facts (in duplicate)

4. Notice of Demand (original)

5. In case of appeal against penalty order – 2 copies of relevant assessment order

6. Counterfoil of challan of appeal fees.
 

1. Person authorised to sign return of income u/s. 140, must sign appeal form.

2. Appealable orders are listed under the relevant section.
 

253

ITAT

60 days

Appeal fees :

A. Rs. 500

a) where assessed total income is Rs. 1 lakh or less.

b) where appeals are filed on issues such as TDS defaults, non-filing of returns, etc. which cannot be linked with the assessed income.

c) An application for stay of demand.

B. Rs.1,500, if assessed income is above Rs.1 lakh but not more than Rs. 2 lakhs.

C. 1% of the assessed income subject to maximum of Rs. 10,000 where assessed income is more than Rs. 2 lakhs.

D. For appeals against penalty orders see Bidyut Kumar Sett vs. ITD 92 ITD 148 (SB)
 

36
 

1. Form No. 36 — in triplicate

2. Order appealed against — 2 copies (including one certified copy)

3. Order of Assessing Officer — 2 copies

4. Grounds of appeal before first appellate authority —2 copies

5. Statement of facts filed before first appellate authority — 2 copies

6. In case of appeal against penalty order — 2 copies of relevant assessment order

7. In case of appeal against order u/s. 143(3) read with S. 144A — 2 copies of the directions of the Deputy Commissioner u/s. 144A

8. In case of appeal against order u/s. 143 read with S. 147 – 2 copies of original assessment order, if any.

9. Counterfoil of challan for payment of appeal fees.
 

1. Person authorised to sign return of income u/s. 140, must sign appeal form.

2. Appealable orders are listed under the relevant section.

3. If the assessed income is a loss
than fees has to be calculated
as if that loss is income.

4. Departmental appeals will henceforth be filed only in cases where the tax effect exceeds the revised monetary limits as under:

ITAT Rs. 200000
260A – High Court Rs. 400000
Supreme Court Rs. 1000000
Cases involving substantial question of law should be separately considered on merits without being hindered by monetary limits Instruction No. 2 of 2005 dt 24th Oct. 2005 – 198 CTR (St) 41.

5. The stay granted by Tribunal shall be valid only for 180 days from the date of such order and the Tribunal shall dispose of the appeal within the said period of stay, the period of stay can be extended on an application by assessee, however total period of stay will not exceed 365 days. After 365 days stay shall stand vacated. w.e.f. 1-4-2007.

253(4)

ITAT
(Cross objection)

30 days

NIL

—

36A

Same as above
(Except instead of Form 36, Form 36A)
 

The Assessee/A.O. (who may or may not have filed appeal) may file the cross
objections. No fees payable

254(2A)
with effect from 1-10-2008
 

ITAT

The time limit for extension of stay of demand by the ITAT cannot exceed three hundred and sixty five days
 

—
 

—
 

  

The order of stay shall stand vacated
after the expiry of such period or
periods, even if the delay in disposing of the appeal is not attributable to the
assessee.
 


Filing of Appeal or application for reference by Income-tax authority : Sec. 268A

  1. The Board may, from time to time, issue orders, instructions or directions to other income-tax authorities, fixing such monetary limits as it may deem fit, for the purpose of regulating filing of appeal or application for reference by any income-tax authority under the provisions of this Chapter.

  2. Where, in pursuance of the orders, instructions or directions issued under sub-section (1), an income-tax authority has not filed any appeal or application for reference on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal or application for reference on the same issue in the case of–

a) the same assessee for any other assessment year; or

b) any other assessee for the same or any other assessment year.

  1. Notwithstanding that no appeal or application for reference has been filed by an income-tax authority pursuant to the orders or instructions or directions issued under sub-section (1), it shall not be lawful for an assessee, being a party in any appeal or reference, to contend that the income-tax authority has acquiesced in the decision on the disputed issue by not filing an appeal or application for reference in any case.

  2. The Appellate Tribunal or Court, hearing such appeal or reference, shall have regard to the orders, instructions or directions issued under sub-section (1) and the circumstances under which such appeal or application for reference was filed or not filed in respect of any case.

  3. Every order, instruction or direction which has been issued by the Board fixing monetary limits for filing an appeal or application for reference shall be deemed to have been issued under sub-section (1) and the provisions of sub-sections (2), (3) and (4) shall apply accordingly.

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