| Question And Answer | |
|---|---|
| Subject: | Appeal before CIT 154 r.w.s 147 |
| Category: | Income-Tax |
| Querist: | SIRIVELLA GOPAL |
| Answered by: | KSA Legal Chambers |
| Tags: | appeal before first appellate authority, rectification, Rectification of mistake, separate appeal |
| Date: | October 5, 2023 |
SIR,
I already filed the before the CIT the notice u/s 147 r.w.s 144 but after that department has issued rectification u/s 154 r.w.w147 because of computation error in their assessment order so that my doubt is whether I have again to file the before CIT with new rectification order issued by the department u/s 154 r.w.w.147 or I have to file the rectification to the already filled appeal form 35. or I have not to take any action please clarify.
Thanks and regards
Gopal S
It is not required to file a separate appeal , if it is only a calculation mistake . At the time of hearing the assessee can file the copy of revised demand notice before the CIT( A). If the rectification order is on debatable issue , the assessee should file a separate appeal against the rectification order passed by the Assessing Officer .
Thankyou somuch sir for your valuable advice and I clear my doubt.