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Claim of interest simpliciter not appeallable order before the CIT(A) under section 246A
Case Law Details
- Case Name
- Shantaben Karshanbhai Patel Vs Dy. CIT (ITAT Ahemdabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2001- 2002
- Courts
- ITAT Ahmedabad
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Shantaben Karshanbhai Patel Vs Dy. CIT
ITAT BENCH ‘B’ AHMEDABAD
ITA No. 371/Ahd/2009
Assessment Year: 2001- 2002
Decided on: 31 December 2010
Order
Per: Bhavnesh Saini, JM:
This appeal by the assessee is directed against the order of the CIT(A)-XVI, Ahmedabad dated 18th November, 2008 for assessment year 2001-02, challenging the order of the learned CIT(A) holding that the appeal of the assessee was not maintainable for granting interest u/s 244A of the IT Act.
2. Briefly, the facts of the case are that the AO passed order u/s 154 of the IT Act. The AO noted that credit of 16 chall...
