Issue/Justification
The Assessee has to file voluminous objections in form 35A, within 30 days of receipt of the order. There is no rule to file a paper book or raise additional arguments or grounds. 30 days is very short time to compile and file before the DRP. There are many mistakes and further many arguments are also missed out.
Suggestion
Either 30 days may be increased to 60 days or alternatively Format of form 35A should be revised only to include grounds and statement of facts as were before CIT(A)
Source- ICAI Pre-Budget Memorandum–2018 (Direct Taxes and International Tax)
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