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2006 (1) TMI 69 - HC - Income TaxMaintainability of appeal - "1. Whether, the Appellate Tribunal is right in holding that against the order passed by the Income-tax Officer under section 154 appeal is maintainable under section 246 of the Act? 2. Whether, the Appellate Tribunal is right in holding that the assessee is entitled to interest under section 214 of the Income-tax Act?" - Tribunal has directed the Assessing Officer to grant relief in accordance with the ratio of the decision of the Full Bench of this High Court in the case of Bardolia Textile Mills and no infirmity can be found qua the said direction - both the questions are answered in the affirmative, i.e., in favour of the assessee and against the Revenue
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