Income Tax Appeals Before Commissioner of Income Tax (Appeals)

Sometimes tax payer feels that he is unfairly treated in relation to income tax order. In such a case, he has the full right to appeal against the order of accessing officer before commissioner of income tax appeals.

A taxpayer should present his appeal within 30 days of the following date –

• In case appeal related to any assessment or penalty, the date of service of demand notice related to the assessment or penalty.
• In case appeal is under section 248 i.e. appeal by a person denying liability to deduct the tax, the date of tax payment.
• In case the date on which the order is served

You can use form no.35 issued by CBDT to file an appeal before Commissioner of income tax appeals.

1. Individual tax payer in case of an individual
2. Karta in case of Hindu undivided family (HUF)
3. Managing director in case of a company
4. Attorney holder in case of foreign company
5. Managing partner in case of a firm
6. Designated partner in case of LLP
7. Chief executive officer in case of political party
8. Principal officer in case of local authority