Once the appeal is filed before the Commissioner of Income-tax (Appeals) in Form No. 35, the date is fixed for hearing by the Commissioner of Income-tax (Appeals) in relation to which the appellant receives Notice under section 250 of the Income tax Act, 1961 intimating the date fixed for hearing, wherein the appellant is required to put forth his contentions in the form of Written Submission and Paper book. Written submission is a document where we submit the details and explanations with respect to the subject matter of the appeal. One has to be very particular while compiling the submission and there should be direct nexus with the subject matter of the appeal rather than submitting irrelevant details / explanations. On the other hand Paper book is set of supporting documents compiled in support of contentions described in the written submission.

Proper and appropriate submission decides fate of the case of the tax payer and also future of the tax payer. Any improper and inaccurate submissions leads to addition to the returned income of the tax payer even if not supposed to add and further consequent tax and interest thereon, penalty and prosecution. So, a carefully drafted submission along with paper book is always desirable in respect of appeal filed before the Commissioner of Income-tax (Appeals).