ITAT directs CIT(A) to Permit Assessee to Rectify Wrong Assessment Year in Form No. 35

Zila Parisad Vs ACIT (ITAT Jaipur)

Introduction: In a recent decision, the Jaipur Income Tax Appellate Tribunal (ITAT) ruled in the case of Zila Parisad Vs ACIT, directing the Department to allow the taxpayer to file a revised appeal memo in Form 35 either on the e-filing portal of the Department or physical form, in the prescribed manner as per Rules 45 of Income Tax Rules, 1962 for the removal of a deficiency. This article provides a detailed analysis of the case and the implications of th

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