1980 (10) TMI 108 - AT - Income Tax

Summary

The appeal by the ITO and Cross objection by the assessee concern the compulsory deposit of Rs. 1,470. The AAC held that the assessee, being over 70 years old, was not required to make the deposit. The Dept. appealed, arguing that the AAC should not have entertained the appeal. However, the scheme allows for appeal, so the appeal before the AAC was deemed competent. The Dept.'s appeal was dismissed, and the cross objection was also dismissed as redundant.