Appeal against Assessment order

This query is : Resolved

Shalaka Valsangkar (Querist)
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15 January 2021 I need confirm that whether an application in Form 311 is necessary to file along with Form 310. Our assessment order is resulted into refund and we are going to appeal for higher refund. Please guide Form 311 is for stay of recovery.

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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06 July 2024 Form 311 is indeed used for applying for stay of demand or recovery under the Income Tax Act, 1961. It is typically filed when a taxpayer wants to appeal against an assessment order that has resulted in a demand for payment from the taxpayer's side, and they seek a stay on the recovery of that demand pending the appeal process.

In your case, since your assessment order has resulted in a refund and you are appealing for a higher refund, Form 311 would not be applicable. Form 311 specifically applies when there is a demand from the tax department, and the taxpayer wishes to prevent or delay the recovery of that demand while the appeal is pending.

For situations where you are appealing for a higher refund (essentially disputing the amount of refund determined by the assessment order), you typically proceed with the appeal process directly, without the need for Form 311. You would need to file the appeal form as per the requirements under the Income Tax Act for challenging the assessment order and seeking a revision or enhancement of the refund amount.

If you are uncertain about the specific procedure or forms required for your appeal process, it is advisable to consult with a tax advisor or legal expert who can provide guidance tailored to your case and ensure compliance with the appropriate procedures under the Income Tax Act.