Procedures and Precautions in Relation to First Appeals

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The Tax Publishers Procedures and Precautions in Relation to First Appeals 1. To whom appeal shall lie First appeal shall lie only to Commissioner (Appeals). From 1-3-2016 every appeal to Commissioner (Appeals) shall be filed electronically. 2. How appeal shall be filed electronically Rule 45 provides that : (i) An appeal to the Commissioner (Appeals) shall be made in Form No. 35. (ii) Form No. 35 shall be furnished in the following manner, namely:-- (a) in the case of a person who is required to furnish return of income electronically under sub-rule(3) of rule 12,-- (i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature; (ii) by furnishing the form electronically through electronic verification code in a case not covered under sub-clause (i); (b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a) of sub-rule (2) or in paper form. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Procedures and Precautions in Relation to First Appeals

1. To whom appeal shall lie

First appeal shall lie only to Commissioner (Appeals). From 1-3-2016 every appeal to Commissioner (Appeals) shall be filed electronically.

2. How appeal shall be filed electronically

Rule 45 provides that :

(i) An appeal to the Commissioner (Appeals) shall be made in Form No. 35.

(ii) Form No. 35 shall be furnished in the following manner, namely:--

(a) in the case of a person who is required to furnish return of income electronically under sub-rule(3) of rule 12,--

(i) by furnishing the form electronically under digital signature, if the return of income is furnished under digital signature;

(ii) by furnishing the form electronically through electronic verification code in a case not covered under sub-clause (i);

(b) in a case where the assessee has the option to furnish the return of income in paper form, by furnishing the form electronically in accordance with clause (a) of sub-rule (2) or in paper form.