Question And Answer
Subject: Appeal against Orders U/s 154 for returns Originally processed U/s 143(1) of the Income Tax Act, 1961
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Date: April 1, 2023
Query asked by VINAY GOENKA


The return was Originally Processed U/s 143(1). Time limit for revision has elapsed. There were some dis-allowances in the Intimation Order, against which the assessee filed online rectification U/s 154. The Rectification Order u/s 154 was passed after more than 60 days of the date of the Intimation Order U/s 143(1). In the rectification order also no relief was granted.

Aggrieved the assessee wants to file appeal before the CIT(A).  My Question is:-

  1. Against which Order will the appeal arise whether against Order U/s 143(1) or Order U/s 154 ?
  2. If U/s 143(1) then the time limit of filing of appeal of 30 days has already expired, then what to do ?
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Answer given by

On the facts and circumstances of the case, the Appellant can file an appeal against the intimation passed u/s.143(1) with the application for condonation of delay as the assessee was pursuing rectification proceedings or alternatively the assessee can file a revision application before the Commissioner.

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