Appeal before CIT(A) against intimation order u/s 200A TDS

[SUDHIR DWIVEDI]

My query is:

Intimation order u/s 200A is generated for TDS return filed for each quarter. We want to file appeal against demand raised in the said intimation order. My query is whether it is required to file separate appeal for each intimation order of a quarter or 1 single appeal can be filed for 4 intimation orders raised for a financial year.

[Padmanathan KV]

Separate appeal has to be filed for each intimation order. Therefore 4 separate appeal has to be filed in this case.

[CASusheel Gupta]

Each intimation is a separate appealable order

AI Summary

Appealability of TDS intimation orders requires separate appeals for each quarterly intimation rather than one consolidated appeal. Each quarterly intimation issued under section 200A in respect of TDS returns is an independent appealable order; therefore, a separate appeal must be filed against each intimation rather than a single consolidated appeal for multiple quarter-wise intimations.