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 Act does not require any order being passed by the AO as a condition precedent for filing an appeal before CIT(A) . Further, the taxpayer also fulfilled all the necessary conditions required by the provision of the Act. Therefore, the taxpayer was right in filing an appeal before the CIT (A).

Facts of the case

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