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2015 (11) TMI 752 - AT - Income TaxInterest u/s. 244A - whether interest arising out of order giving effect by the Assessing Officer is consequential, therefore, it is not an appealable order? - Held that:- The order resulting in payment of interest u/s 244A of the Act is appealable. We are of the considered view that the Commissioner of Income Tax (Appeals) has erred in not adjudicating the appeal of the assessee on merits. We deem it appropriate to remit the file back to the Commissioner of Income Tax (Appeals) with a direction to decide the issues raised by the assessee in first appeal on merits, in accordance with law. See CIT Vs. Biswanath Pasari [2015 (2) TMI 812 - CALCUTTA HIGH COURT] - Decided in favour of assessee for statistical purpose.
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