I want to know that if an appeal against order u/s 201 has been filed to CIT(A) and now I am to file an appeal against order u/s 221 r.w.s. 201(1)/201(1A), then whether all facts and ground mentioned in first appeal is to be included in this appeal also and an additional point regarding order u/s 221 is to be mentioned with that facts and grounds OR separate drafting is required?
Pls guide how to file an appeal and how facts and grounds are drafted.
09 February 2014
Section 201 is for levy of interest and 221 is for levy of penalty for non payment of taxes in time or even after appeal if any filed against order u/s 143(3). Each appeal if different and has no relation. So you need not mention any details of appeal of 201 in 221.
Now, kindly look into the matter have you ever applied for stay of demand if not do it now and ask for installment u/s 220(6). You are also liable to pay interest u/s 220
09 February 2014
Thanks.. Now I want to know one thing how to draft an appeal i.e Statements of facts and grounds? I have not done this work earlier. What is link between s/facts and ground?
CAclubindia
