Appeal can be filed only on the basis of order/intimation, against which assessee is aggrieved

Udayan Bhaskaran Nair Vs ITO (ITAT Mumbai)

 The year under consideration is AY 2010-11. The Ld A.R is aware that the Income tax Act prescribes certain procedures for filing appeal before Ld CIT(A), which are required to be complied with mandatorily. It is the claim of the assessee that the tax demand has arisen due to non-granting of Foreign tax credit. However, the assessee himself admits that he has not received any intimation u/s 143(1) of the Act. Without examining the intimation issued for AY 2010-11, it would not be possible for any authority to

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