Dear All,
One of my friend had a notice unde sec 142 but due to some problem she did not receive the notice and did not attend the calls from the ITO during march when she was hospitalised. The ITO issued an Assessment Order to pay tax of Rs. 32 Lakhs on 31.03.2015 later my friend went to the ITO and received the demand order. The appeal time of 30 days is also over what to do now.
My Question:
a) Is there any ground to appeal before the autority that she was hospitalised at that time.
b) If she can appeal what is the minimum tax that needs to be paid to go for an appeal