Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 139 - KERALA HIGH COURTAppealability of order u/s 154 - Held that:- As per section 246A - Appeal can be filed against order made under Section 154 only before Commissioner of Income Tax (Appeals) which the appellant assessee has adopted in the above case and the Commissioner of Income Tax(Appeals) has also considered the appeal on merits and disposed of the same - There was no justification on the part of the Tribunal to opine that the appeal before the Tribunal was not maintainable - The Tribunal ought to have decided the appeal on merits after entertaining the same – Decided in favour of assessee.
|