Appeal u/s 246 (1) (a) or 246A

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sn (Querist)
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23 January 2009 We are filing an appeal against an order passed by an ITO under section 143(3) of the Act.. will this appeal be filed u/s 246 A or 246 (1) (a)of the Act and will there be any stamp duty to be paid along with the appeal filed or not and whether the fees for appeal should also include surcharge and ed. cess or not.

CA Amarpal

CA Amarpal (Expert)
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23 January 2009 Dear,

As per the given facts, the appeal against the order of assessing officer u/s 143(3) shall be filed u/s 246A. Sec. 246 was applicable to appeals filed before 1.06.2000.

The appeal shall be filed before Commissioner (Appeal) in Form no. 35.

No stamp duty shall be payable. Only fees of Rs. 250 - 1000 (depending upon total income) shall be paid.

The above fees shall not include any surcharge or cess.

amarpal@icai.org

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