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Income Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Maintainability of appeal before the CIT(A) u/s 246A - ...

March 16, 2021

Case Laws     Income Tax     AT

Maintainability of appeal before the CIT(A) u/s 246A - interlocutory order disposing off objections filed by assessee against reopening of the concluded assessment u/s 147 - there are no clauses/sub-section within Section 246A of the Act which provides that an appeal can be filed by assessee against interlocutory order passed by the AO while disposing off objections filed by assessee against reopening of the concluded assessment u/s 147 - AT

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