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Income Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Maintainability of appeal against Levy of interest u/s 234B & C ...

Case Laws     Income Tax

August 26, 2023

Maintainability of appeal against Levy of interest u/s 234B & C and u/s 220(2) - assessment order passed u/s 143(3) r.w.s. 254 - There is a specified order i.e. order under Section 143(3) of the Act by which assessee is aggrieved and therefore, assessee is entitled to file an appeal in the present case before the learned CIT (A) u/s 246A (1) (a) of the Act. - AT

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