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TMI Blog2016 (3) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... nts-Department has stated that the impugned demand notices are appealable under Sections 234-E and 246-A of the Income Tax Act. Counsel for the petitioners has also not disputed this legal position. In view of the above, we find that the impugned orders are appealable before the Forum CIT (A) and in consequence of the amendments if the appeals as required are filed before the Competent Authority w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayed for quashment of demand notices (Annexure P/6 to P/82) issued under Section 156 of the Income Tax Act by the respondent pursuant to Section 234E of the Income Tax Act. Counsel has candidly admitted that the vires is no longer challenged by him and he would be satisfied if the demand notices are decided in the appeal. However, Counsel for the respondents- Income Tax Departments has placed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of refund due to, the deductor shall be determined after adjustment of the amount computed under clause (b) and clause (c) against any amount paid under Section 200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee. (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the CIT (A)." In view of the above amendment, Counsel for the respondents-Department has stated that the impugned demand notices are appealable under Sections 234-E and 246-A of the Income Tax Act. Counsel for the petitioners has also not disputed this legal position. In view of the above, we find that the impugned orders are appealable before the Forum CIT (A) and in consequence of the amend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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