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2008 (12) TMI 88 - HC - Income Tax
Effect of deletion of the explanation w.e.f. 1.6.1999 on the right of appeal vis-a-vis intimation u/s 143 (1) – Since the case in hand relates to A.Y 1995-96, this explanation will be very much applicable - Tribunal was not justified in holding that no appeal lies against the order of intimation u/s 246 – held that appeal is maintainable from order of intimation