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Consider the following statements about appeals to the Commissioner (Appeals) under section 358 of the…

Section 358(3)(a) fixes thirty days from service of the notice of demand, and section 358(6)(a) requires the tax due on the returned income to be paid before the appeal is…

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Consider the following statements about appeals to the Commissioner (Appeals) under section 358 of the Income-tax Act, 2025:
Statement 1: An appeal relating to an assessment or penalty must be presented within thirty days from the date of service of the notice of demand.
Statement 2: The Commissioner (Appeals) has no power to admit an appeal filed after that period.
Statement 3: Where the assessee has filed a return, the appeal is not admitted unless he has paid the tax due on the income returned by him.
Which of the statements are correct?

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Answer and explanation

Correct answer B

Section 358(3)(a) fixes thirty days from service of the notice of demand, and section 358(6)(a) requires the tax due on the returned income to be paid before the appeal is admitted, so "Only Statements 1 and 3 are correct". Statement 2 is wrong because section 358(5) lets the Joint Commissioner (Appeals) or Commissioner (Appeals) admit a late appeal if there was sufficient cause for the delay.

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