Question And Answer
Subject: Appeal before CIT 154 r.w.s 147
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Date: October 5, 2023
Query asked by SIRIVELLA GOPAL


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


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Answer given by

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 .

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One comment on “Appeal before CIT 154 r.w.s 147
  1. sirivella gopal says:

    Thankyou somuch sir for your valuable advice and I clear my doubt.

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