1979 (10) TMI 105 - AT - Income Tax

Summary

The appeal by the ITO and Cross Objection by the assessee were related to the order of the ITO requiring the assessee to pay a compulsory deposit, which the assessee, over 70 years of age, did not pay. The AAC held that the assessee was not required to make the deposit. The Department contested the appeal, arguing that no appeal lay against the ITO's order, but the AAC's decision was upheld as the scheme allowed for appeal. The Departmental appeal was dismissed, and the cross objection was also dismissed.