Section 246A Appeal to CIT(Appeals) — Filing Income Tax Appeals
Section 246A lists the orders that can be appealed before CIT(Appeals). This is the first appellate forum for income tax matters and operates under the faceless regime.
What Does This Notice Mean?
If you disagree with an assessment order, penalty order, or other specified orders, you can file an appeal to CIT(Appeals) by submitting Form 35 online. The appeal must be filed within 30 days of the order.
Common Triggers
- Additions made in scrutiny assessment under 143(3)
- Demand under 143(1) that cannot be rectified under 154
- Penalty imposed under 270A or 271
- Reassessment order under 147/148
- Best judgment assessment under 144
How to Respond
- 1File Form 35 online within 30 days of the order
- 2Pay the appeal fee (Rs 250 / Rs 500 / Rs 1,000 depending on income)
- 3Pay at least 20% of disputed demand and apply for stay
- 4Draft specific, numbered grounds of appeal with legal citations
- 5Prepare a statement of facts (chronological, factual)
- 6File written submissions with case law compilation
Consequences of Non-Compliance
Frequently Asked Questions
What is the deadline for filing an appeal under Section 246A?
30 days from the date of service of the order being appealed. CIT(Appeals) has power to condone delay if sufficient cause is shown.
How much does it cost to file an income tax appeal?
The appeal fee under Form 35 is: Rs 250 (assessed income up to Rs 2 lakhs), Rs 500 (Rs 2-5 lakhs), or Rs 1,000 (above Rs 5 lakhs).
Related Sections
Detailed Guides
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