Wednesday 23 April 2014

Appeal with ITAT is maintainable if an order of refund pursuant to order of CIT(A) wasn't followed b

IT: Where Commissioner (Appeals) deleted disallowance made by Assessing Officer and thereupon Assessing Officer passed an order on assessee granting refund, but no order for payment of interest under section 244(1A) on refund amount was passed and assessee aggrieved by order omitting to grant interest preferred appeal before Commissioner (Appeals), said appeal was maintainable under section 246


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