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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Maintainability of the appeal - undeniably the order under ...


Appeal on Income Tax Act Section 271FA Order Must Be Challenged at ITAT, Not Lower Authorities.

February 3, 2015

Case Laws     Income Tax     AT

Maintainability of the appeal - undeniably the order under section 271FA of the Act was passed by the Director of Income-tax who is equivalent in rank with the ld. CIT(A) - The only forum where this order of the Director of Income-tax can be challenged is the ITAT which is higher in rank to the Director of Incometax. - AT

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