Appeal
This query is : Resolved
26 December 2009
Dear Sir
An ITO passed an order u/s 143(3) of the I.T. act 1961, disallowing amount u/s 40(a)(ia) to the tune of Rs. 1,22,0000/-. The total demand raised in the notice of demand u/s156 is rs. 55,00,000/-.
Clause 9 of the said Notice of Demand states that the appeal against the same can be made to ITAT within 60 days in form 36.
It has not specified anything regarding the appeal to CIT (A) in form 35 which is specified in clause 8 of the said notice of demand.
I am confused as to where to appeal. Normally appeal against the order of ITO is required to be made to CIT (A). However in the above said notice it directs to file appeal to ITAT. Is ITO right? What is remedy here?
Can one approach to ITAT directly without approaching to CIT (A)?
An ITO passed an order u/s 143(3) of the I.T. act 1961, disallowing amount u/s 40(a)(ia) to the tune of Rs. 1,22,0000/-. The total demand raised in the notice of demand u/s156 is rs. 55,00,000/-.
Clause 9 of the said Notice of Demand states that the appeal against the same can be made to ITAT within 60 days in form 36.
It has not specified anything regarding the appeal to CIT (A) in form 35 which is specified in clause 8 of the said notice of demand.
I am confused as to where to appeal. Normally appeal against the order of ITO is required to be made to CIT (A). However in the above said notice it directs to file appeal to ITAT. Is ITO right? What is remedy here?
Can one approach to ITAT directly without approaching to CIT (A)?
26 December 2009
Appeal is to be filed to the CIT(A) only. It appears that the ITO has committed an error.
26 December 2009
agree with expert
a proper channel is there in case of appeals.
first appeal - CIT (A)
then - ITAT
then - High Court
then - Supreme Court
a proper channel is there in case of appeals.
first appeal - CIT (A)
then - ITAT
then - High Court
then - Supreme Court
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- GST on export of services and Input Credit
- ITC temporary reversal and reclaim
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- Inventory of finished goods
- Applicable TDS rate for sale of property in Nov 2024
- Confusion around Form 26QB fields
- RCM INVOICING FROM NOV-2024
- Sale of property furniture sale
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- Regarding Waiver of Interest levied u/s 50 of PGST/CGST Act
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- Regarding einvoice taken on nil rated sales
Trending Online Classes
CAclubindia
