Post-filing Corrections to Form 35A cannot be treated as filed beyond time limit

Kishore Bhagwandas Ramnani Vs ITO (ITAT Mumbai)

In the case of Kishore Bhagwandas Ramnani Vs. ITO (ITAT Mumbai), the assessee appealed against the Dispute Resolution Panel’s (DRP) dismissal of objections regarding the disallowance of expenses claimed during scrutiny assessment. The DRP had cited the original Form 35A’s lack of signature by the authorized representative and deemed the subsequent filing of Form 35A as beyond the time limit. However, the ITAT found that the original Form 35A was filed within the stipulated time and ruled that the correction made thereafter

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