{"id":33456,"date":"2023-04-01T06:10:34","date_gmt":"2023-04-01T00:40:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=33456"},"modified":"2023-04-01T06:33:09","modified_gmt":"2023-04-01T01:03:09","slug":"appeal-against-orders-u-s-154-for-returns-originally-processed-u-s-1431-of-the-income-tax-act-1961","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/appeal-against-orders-u-s-154-for-returns-originally-processed-u-s-1431-of-the-income-tax-act-1961\/","title":{"rendered":"Appeal against Orders U\/s 154 for returns Originally processed U\/s 143(1) of the Income Tax Act, 1961"},"content":{"rendered":"<p>Sir,<\/p>\n<p>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.<\/p>\n<p>Aggrieved the assessee wants to file appeal before the CIT(A).\u00a0 My Question is:-<\/p>\n<ol>\n<li>Against which Order will the appeal arise whether against Order U\/s 143(1) or Order U\/s 154 ?<\/li>\n<li>If U\/s 143(1) then the time limit of filing of appeal of 30 days has already expired, then what to do ?<\/li>\n<\/ol>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[22],"qa_category":[23],"qa_tag":[123,566],"class_list":["post-33456","qa","type-qa","status-publish","hentry","qa_expert-advocate-neelam-jadhav","qa_category-income-tax","qa_tag-appeal","qa_tag-intimation"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/33456","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=33456"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33456"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=33456"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=33456"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=33456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}