Passing of order by the tax officer not mandatory for filing an appeal under Section 248 of the Income-tax Act, before the CIT (Appeals)

Court: Mumbai bench of the Income-tax Appellate Tribunal Citation: Kotak Mahindra Bank Ltd. Vs. ACIT (2010-TII-ITAT-MUM-INTL) Brief- Recently, the Mumbai bench of the Income-tax Appellate Tribunal (the Tribunal) in the case of Kotak Mahindra Bank Ltd. Vs. ACIT (2010-TII-ITAT-MUM-INTL) dealt with the issue of whether passing of an order by the AO is necessary for filing an appeal before the Commissioner of Income-tax (Appeals) [CIT(A)] under section 248 of the Income-tax Act, 1961 (the Act) for a declaration that no tax was deductible on such income. The Tribunal held that Section 248 of the Ac...