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2016 (3) TMI 458 - HC - Income TaxConstitutionality of Section 234-E of the “Income Tax Act, 1961” of Chapter XVI - Held that:- In view of amendment to Section 200 A Counsel for the respondents-Department has stated that the impugned demand notices are appealable under Sections 234-E and 246-A of the Income Tax Act. Counsel for the petitioners has also not disputed this legal position. In view of the above, we find that the impugned orders are appealable before the Forum CIT (A) and in consequence of the amendments if the appeals as required are filed before the Competent Authority within a period of 15 days' from today; limitation if any shall not stand in the way of the petitioners.
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