The assessing officer has passed an adverse order on my income tax return in Kolkata; how do I file an appeal before the CIT(A)?

You may file an appeal before the Commissioner of Income Tax (Appeals) under Section 246A of the Income Tax Act, 1961, within thirty days of the assessment order, using Form 35 and paying the prescribed fee. The appeal must be filed online through the income tax portal, along with a statement of facts, grounds of appeal, and supporting documents. The CIT(A) has the power to confirm, reduce, enhance, or annul the assessment. If dissatisfied, you may appeal to the Income Tax Appellate Tribunal under Section 253 within sixty days. The Calcutta High Court may be approached under Section 260A within 120 days if a substantial question of law arises. The West Bengal Premises Tenancy Act 1997 on stamp duty for appellate documents may apply. Engaging a tax lawyer or chartered accountant is recommended for preparing the appeal.