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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 a

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