05 August 2011
Appeal before CIT(A):- U need to file Form No. 35-in duplicate alongwith the following documents:- 1. Order appealed against- 2 copies-certified. 2. Grounds of Appeal and Statement of Facts (in duplicate) 3. Notice of Demand (original) 4. Proof of payment of appeal filing fee.(Rs.500) 5. Fix Court fees stamp of Rs.10 on form No 35. Appeal Form has to be filed within 30 days of the receipt of the order.
08 August 2011
I have received penalty order u/s 271B. In form 35 I have to write under which section & clause appeal is preferred. Please tell what is the section & clause ? Also what will be the appeal filing fees? I think its 250/- because its related to penalty & not the income.
Also, do i need to pay the demand before filing appeal ? Because the act says that tax should have been paid before filing an appeal but I have got demand for penalty.
08 August 2011
Section is 246A(1)(m) of the Income tax Act,1961. Appeal fee is Rs.250/- as per section 249(1)(iv) of the said act. Need not pay the penalty before filing the appeal since levy of penalty is contesting. The wordings cited is applicable only in case of a tax demand out of which a portion if accepted by the assessee,then that admitted portion of tax has to be necessarily remitted before filing the appeal.