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2000 (1) TMI 151 - ITAT DELHI-D
Extract:
....... an order of assessment and consequently the provisions of s. 246(1)(a) are fully applicable. The assessee, therefore, cannot be denied the right of appeal under the above section. 22. In the light of the above, I concur with the view taken by the learned Accountant Member. The matter will now go back to the bench for order as per majority opinion.