2015 (4) TMI 1150

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..... an appeal filed by the assessee against the order of the Chief Commissioner of Income- Tax, Baroda dated 29.9.2014 by raising the following grounds. "1. That the ld.CIT erred in refusing to grant exemption certificate u/s.10(23C)(vi) of the Act. 2. Any other ground which may be raised before or during the time of hearing the appeal." 2. At the outset, the learned DR filed before us copy of .....

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..... ubject to appeal. As per Section 253 of IT Act, any assessee aggrieved by the orders; as listed therein, may appeal to the Appellate Tribunal against such order. In the sub-clause, there is a list of orders against which an appeal can be filed before the Appellate Tribunal. On examination of all those clauses, we have noted that there is no provision for filing of an appeal against an order passed .....

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