Case Law Details
Case Name : Commandant S.R.P.F. GR-VII Welfare Fund Vs ACIT, CPC-TDS (ITAT Pune)
Related Assessment Year : 2018-19
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Commandant S.R.P.F. GR-VII Welfare Fund Vs ACIT, CPC-TDS (ITAT Pune)
CIT (Appeals) has held that the order u/s 234E is not appealable. List of appealable orders are given in Section 246A of the Act. For ready reference the Section 246A is reproduced here as under:
Appealable orders before Commissioner (Appeals).
246A. (1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against—
(a) an order passed by a Joint Commissioner under clause (ii) of sub-section (3) of sect...
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