Objections procedure requires filing Form No. 35A in English with multiple authenticated copies and evidence; panel may accept exceptions. Eligible assessees must file objections in Form No. 35A in English with the Secretariat, submitting a paper book in quadruplicate that includes authenticated copies of the draft order and, where applicable, directions under section 144A or the original assessment order under section 147; the Panel may accept objections missing prescribed documents. Evidence relied upon must be included, while additional evidence not previously submitted to the assessing officer must be filed by separate application with reasons.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Objections procedure requires filing Form No. 35A in English with multiple authenticated copies and evidence; panel may accept exceptions.
Eligible assessees must file objections in Form No. 35A in English with the Secretariat, submitting a paper book in quadruplicate that includes authenticated copies of the draft order and, where applicable, directions under section 144A or the original assessment order under section 147; the Panel may accept objections missing prescribed documents. Evidence relied upon must be included, while additional evidence not previously submitted to the assessing officer must be filed by separate application with reasons.
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